{
  "meta": {
    "title": "City of Calgary — reserves and long-term liabilities (committed-vs-available)",
    "unit": "thousands of CAD",
    "verification": "automated-extraction",
    "sources": [
      {
        "publisher": "City of Calgary",
        "title": "Reserves and Long-Term Liabilities Balances 2022",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/reserves-and-long-term-liabilities-balances-2022.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:ec4a56fada3c5c64f72146051984a0df404aee14eeceee3d688d710313d6aef0"
      },
      {
        "publisher": "City of Calgary",
        "title": "Reserves and Long-Term Liabilities Balances 2023",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/Reserves-and-Long-Term-Liabilities-Balances-2023.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:4995c9b9d1ff51ef3831271d8933a10339cb13b5b2cf1a19591e54d61faa3a11"
      },
      {
        "publisher": "City of Calgary",
        "title": "Reserves and Long-Term Liabilities Balances 2024",
        "url": "https://www.calgary.ca/content/dam/www/cfod/finance/documents/plans-budgets-and-financial-reports/reserves-long-term-liabilities-balances.pdf",
        "retrieved_at": "2026-05-09",
        "verified_at": "2026-05-09",
        "verified_by": "claude+serene",
        "content_hash": "sha256:ab033f1390629740ba7fd67f9428c29944cc8a5749c4da164c286fab0786cf36"
      }
    ],
    "derivation": "Per-reserve waterfall + commitments figures extracted from the City's Reserves and Long-Term Liabilities Balances PDFs (2022, 2023, 2024) via Gemini 2.5 Flash with structured-output JSON schema. Each figure carries the PDF page it was read from (page-anchored extraction per FR-017). Per-figure extraction_confidence is reported (FR-021); extraction-failed figures are excluded from totals and surfaced for render fallback rather than silently zeroed.\n\nCross-validation against the AFR-anchored Fiscal Stability Reserve ($1,214,131 thousand at 2024-12-31, snapshot.json source) confirms the headline figure to the dollar. Note: the AFR's narrower 'reserve balances' aggregate ($3,898,434 thousand for 2024) excludes some Combined Operating & Capital reserves and capital-deposit accounts that this artefact reports per the source PDF appendix; the artefact's derived.totals_by_year reflects the appendix-level total, not the AFR subset.\n\nCanonical reserve IDs and the rename alias map (aliases.yaml) are editor-reviewed; structural-diff alert (verify_structure.py) fails the build closed if a future PDF's reserve set diverges from the snapshot without a corresponding alias-map update.",
    "generated_at": "2026-05-09T12:27:12.218299+00:00",
    "generator": "scripts/finances/reserves/pipeline.py (sc-27234)"
  },
  "reporting_years": [
    2022,
    2023,
    2024
  ],
  "reserves": [
    {
      "canonical_id": "fiscal-stability-reserve",
      "kind": "reserve",
      "current_label": "Fiscal Stability Reserve",
      "restriction_basis": "council-designated",
      "alias_history": {
        "2022": "Fiscal Stability and Operating Budget Savings Account Merged",
        "2023": "Fiscal Stability Reserve",
        "2024": "Fiscal Stability Reserve"
      },
      "year_records": [
        {
          "year": 2022,
          "source_label": "Fiscal Stability and Operating Budget Savings Account Merged",
          "appendix_page": 30,
          "reserve_type": "operating",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 875374.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 6,
            "source_year": 2022
          },
          "contributions": {
            "value_thousands": 300144.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 32,
            "source_year": 2022
          },
          "investment_income": {
            "value_thousands": 14371.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 32,
            "source_year": 2022
          },
          "withdrawals": {
            "value_thousands": 63276.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 32,
            "source_year": 2022
          },
          "ending_balance": {
            "value_thousands": 1112242.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 32,
            "source_year": 2022
          },
          "commitments_total": {
            "value_thousands": 676088.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 34,
            "source_year": 2022
          },
          "notes": "Investment income for FSR is allowed, BSA is not. Waterfall figures are aggregated from FSR and BSA components."
        },
        {
          "year": 2023,
          "source_label": "Fiscal Stability Reserve",
          "appendix_page": 32,
          "reserve_type": "operating",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 1112242.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 35,
            "source_year": 2023
          },
          "contributions": {
            "value_thousands": 305849.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 35,
            "source_year": 2023
          },
          "investment_income": {
            "value_thousands": 30502.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 35,
            "source_year": 2023
          },
          "withdrawals": {
            "value_thousands": 335795.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 35,
            "source_year": 2023
          },
          "ending_balance": {
            "value_thousands": 1112798.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 35,
            "source_year": 2023
          },
          "commitments_total": {
            "value_thousands": 768307.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 37,
            "source_year": 2023
          },
          "notes": "Reserve includes FSR and BSA components; investment income allowed for FSR only."
        },
        {
          "year": 2024,
          "source_label": "Fiscal Stability Reserve",
          "appendix_page": 25,
          "reserve_type": "operating",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 1000966.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 27,
            "source_year": 2024
          },
          "contributions": {
            "value_thousands": 298878.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 27,
            "source_year": 2024
          },
          "investment_income": {
            "value_thousands": 22074.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 27,
            "source_year": 2024
          },
          "withdrawals": {
            "value_thousands": 107787.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 27,
            "source_year": 2024
          },
          "ending_balance": {
            "value_thousands": 1214131.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 27,
            "source_year": 2024
          },
          "commitments_total": {
            "value_thousands": 818013.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 28,
            "source_year": 2024
          },
          "notes": "Complex transfers between reserves (footnote 4) and commitments (footnotes 1-5). Commitments total (818,013) derived from (closing_balance - remaining_balance) differs from sum of explicit outflow lines (918,264)."
        }
      ]
    },
    {
      "canonical_id": "lifecycle-maintenance-and-upgrade-reserve",
      "kind": "reserve",
      "current_label": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged",
      "restriction_basis": "council-designated",
      "alias_history": {
        "2022": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged",
        "2023": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged",
        "2024": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged"
      },
      "year_records": [
        {
          "year": 2022,
          "source_label": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged",
          "appendix_page": 78,
          "reserve_type": "capital",
          "investment_income_allowed": false,
          "opening_balance": {
            "value_thousands": 633449.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 6,
            "source_year": 2022
          },
          "contributions": {
            "value_thousands": 323116.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 80,
            "source_year": 2022
          },
          "investment_income": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "not_applicable": true,
            "source_page": 80,
            "source_year": 2022
          },
          "withdrawals": {
            "value_thousands": 164641.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 80,
            "source_year": 2022
          },
          "ending_balance": {
            "value_thousands": 792182.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 80,
            "source_year": 2022
          },
          "commitments_total": {
            "value_thousands": 506205.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 81,
            "source_year": 2022
          },
          "notes": "Waterfall figures aggregated from RFC and LMUR components."
        },
        {
          "year": 2023,
          "source_label": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged",
          "appendix_page": 80,
          "reserve_type": "capital",
          "investment_income_allowed": false,
          "opening_balance": {
            "value_thousands": 792182.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 83,
            "source_year": 2023
          },
          "contributions": {
            "value_thousands": 402377.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 83,
            "source_year": 2023
          },
          "investment_income": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "not_applicable": true,
            "source_page": 83,
            "source_year": 2023
          },
          "withdrawals": {
            "value_thousands": 217392.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 83,
            "source_year": 2023
          },
          "ending_balance": {
            "value_thousands": 977167.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 83,
            "source_year": 2023
          },
          "commitments_total": {
            "value_thousands": 372828.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 84,
            "source_year": 2023
          },
          "notes": "Reserve is a consolidation of RFC and LMUR components."
        },
        {
          "year": 2024,
          "source_label": "Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged",
          "appendix_page": 61,
          "reserve_type": "capital",
          "investment_income_allowed": false,
          "opening_balance": {
            "value_thousands": 977167.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 62,
            "source_year": 2024
          },
          "contributions": {
            "value_thousands": 253456.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 62,
            "source_year": 2024
          },
          "investment_income": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "not_applicable": true,
            "source_page": 62,
            "source_year": 2024
          },
          "withdrawals": {
            "value_thousands": 268237.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 62,
            "source_year": 2024
          },
          "ending_balance": {
            "value_thousands": 962386.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 62,
            "source_year": 2024
          },
          "commitments_total": {
            "value_thousands": 727870.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 63,
            "source_year": 2024
          },
          "notes": "Reserve activity is presented as consolidated figures from RFC and LMUR sub-reserves. Investment income not present in activity table. Commitments total (727,870) derived from (closing_balance - remaining_balance) differs from sum of explicit outflow lines (1,407,320)."
        }
      ]
    },
    {
      "canonical_id": "major-capital-projects-reserve",
      "kind": "reserve",
      "current_label": "Major Capital Projects Reserve",
      "restriction_basis": "council-designated",
      "alias_history": {
        "2022": "Major Capital Projects Reserve",
        "2023": "Major Capital Projects Reserve",
        "2024": "Major Capital Projects Reserve"
      },
      "year_records": [
        {
          "year": 2022,
          "source_label": "Major Capital Projects Reserve",
          "appendix_page": 74,
          "reserve_type": "capital",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 380991.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 76,
            "source_year": 2022
          },
          "contributions": {
            "value_thousands": 0.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 76,
            "source_year": 2022
          },
          "investment_income": {
            "value_thousands": 10069.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 76,
            "source_year": 2022
          },
          "withdrawals": {
            "value_thousands": 108871.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 76,
            "source_year": 2022
          },
          "ending_balance": {
            "value_thousands": 282189.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 76,
            "source_year": 2022
          },
          "commitments_total": {
            "value_thousands": 7617.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 77,
            "source_year": 2022
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Major Capital Projects Reserve",
          "appendix_page": 76,
          "reserve_type": "capital",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 282189.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 79,
            "source_year": 2023
          },
          "contributions": {
            "value_thousands": 242300.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 79,
            "source_year": 2023
          },
          "investment_income": {
            "value_thousands": 15601.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 79,
            "source_year": 2023
          },
          "withdrawals": {
            "value_thousands": 127403.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 79,
            "source_year": 2023
          },
          "ending_balance": {
            "value_thousands": 412687.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 79,
            "source_year": 2023
          },
          "commitments_total": {
            "value_thousands": 318556.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 79,
            "source_year": 2023
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Major Capital Projects Reserve",
          "appendix_page": 59,
          "reserve_type": "capital",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 412687.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 60,
            "source_year": 2024
          },
          "contributions": {
            "value_thousands": 33078.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 60,
            "source_year": 2024
          },
          "investment_income": {
            "value_thousands": 17409.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 60,
            "source_year": 2024
          },
          "withdrawals": {
            "value_thousands": 32893.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 60,
            "source_year": 2024
          },
          "ending_balance": {
            "value_thousands": 430281.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 60,
            "source_year": 2024
          },
          "commitments_total": {
            "value_thousands": 353865.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 60,
            "source_year": 2024
          },
          "notes": "Commitments total (353,865) derived from (closing_balance - remaining_balance) differs from sum of explicit outflow lines (430,978)."
        }
      ]
    },
    {
      "canonical_id": "utility-sustainment-reserve",
      "kind": "reserve",
      "current_label": "Utility Sustainment Reserve",
      "restriction_basis": "council-designated",
      "alias_history": {
        "2022": "Utility Sustainment Reserve",
        "2023": "Utility Sustainment Reserve",
        "2024": "Utility Sustainment Reserve"
      },
      "year_records": [
        {
          "year": 2022,
          "source_label": "Utility Sustainment Reserve",
          "appendix_page": 114,
          "reserve_type": "sustainment",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 164201.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 114,
            "source_year": 2022
          },
          "contributions": {
            "value_thousands": 244544.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 114,
            "source_year": 2022
          },
          "investment_income": {
            "value_thousands": 4730.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 114,
            "source_year": 2022
          },
          "withdrawals": {
            "value_thousands": 210886.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 114,
            "source_year": 2022
          },
          "ending_balance": {
            "value_thousands": 202589.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 114,
            "source_year": 2022
          },
          "commitments_total": {
            "value_thousands": 92015.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 115,
            "source_year": 2022
          },
          "notes": null
        },
        {
          "year": 2023,
          "source_label": "Utility Sustainment Reserve",
          "appendix_page": 118,
          "reserve_type": "sustainment",
          "investment_income_allowed": false,
          "opening_balance": {
            "value_thousands": 202589.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 119,
            "source_year": 2023
          },
          "contributions": {
            "value_thousands": 280867.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 119,
            "source_year": 2023
          },
          "investment_income": {
            "value_thousands": null,
            "extraction_confidence": "high",
            "not_applicable": true,
            "source_page": 119,
            "source_year": 2023
          },
          "withdrawals": {
            "value_thousands": 246573.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 119,
            "source_year": 2023
          },
          "ending_balance": {
            "value_thousands": 245719.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 119,
            "source_year": 2023
          },
          "commitments_total": {
            "value_thousands": 214009.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 120,
            "source_year": 2023
          },
          "notes": null
        },
        {
          "year": 2024,
          "source_label": "Utility Sustainment Reserve",
          "appendix_page": 87,
          "reserve_type": "sustainment",
          "investment_income_allowed": true,
          "opening_balance": {
            "value_thousands": 245719.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 87,
            "source_year": 2024
          },
          "contributions": {
            "value_thousands": 247291.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 87,
            "source_year": 2024
          },
          "investment_income": {
            "value_thousands": 9276.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 87,
            "source_year": 2024
          },
          "withdrawals": {
            "value_thousands": 287103.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 87,
            "source_year": 2024
          },
          "ending_balance": {
            "value_thousands": 215183.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 87,
            "source_year": 2024
          },
          "commitments_total": {
            "value_thousands": 140050.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 87,
            "source_year": 2024
          },
          "notes": "Commitments total (140,050) derived from (closing_balance - remaining_balance) differs from sum of explicit outflow lines (742,154)."
        }
      ]
    },
    {
      "canonical_id": "green-line-fund",
      "kind": "reserve",
      "current_label": "Green Line Fund",
      "restriction_basis": "mixed",
      "alias_history": {
        "2022": "Green Line Fund",
        "2023": "Green Line Fund",
        "2024": "Green Line Fund"
      },
      "year_records": [
        {
          "year": 2022,
          "source_label": "Green Line Fund",
          "appendix_page": 66,
          "reserve_type": "capital",
          "investment_income_allowed": false,
          "opening_balance": {
            "value_thousands": 152310.0,
            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 67,
            "source_year": 2022
          },
          "contributions": {
            "value_thousands": 75778.0,
            "extraction_confidence": "medium",
            "not_applicable": false,
            "source_page": 67,
            "source_year": 2022
          },
          "investment_income": {
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          "investment_income_allowed": false,
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            "source_year": 2023
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            "source_year": 2023
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            "not_applicable": false,
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            "source_year": 2023
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            "source_year": 2024
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            "source_year": 2024
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            "not_applicable": false,
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            "not_applicable": false,
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            "extraction_confidence": "high",
            "not_applicable": false,
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            "source_year": 2023
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            "extraction_confidence": "high",
            "not_applicable": false,
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            "source_year": 2023
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            "not_applicable": false,
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            "source_year": 2023
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            "source_year": 2024
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            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 47,
            "source_year": 2024
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            "not_applicable": false,
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          "notes": "Commitments total (148,369) derived from (closing_balance - remaining_balance) differs from sum of explicit outflow lines (329,517)."
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            "source_year": 2023
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            "source_year": 2024
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            "source_year": 2024
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            "source_year": 2024
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            "source_year": 2024
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            "source_page": 102,
            "source_year": 2022
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            "not_applicable": false,
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          "investment_income_allowed": false,
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            "source_year": 2023
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            "extraction_confidence": "high",
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            "source_year": 2023
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            "source_year": 2024
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        "2024": "Calgary Police Service Capital Reserve"
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            "not_applicable": false,
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            "not_applicable": false,
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            "source_year": 2024
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            "value_thousands": 991.0,
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            "not_applicable": false,
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            "extraction_confidence": "high",
            "not_applicable": false,
            "source_page": 125,
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          },
          "contributions": {
            "value_thousands": 384.0,
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            "not_applicable": false,
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          "investment_income": {
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          "withdrawals": {
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    "2023:ENMAX Dividend Stabilization Reserve - CLOSED": "enmax-dividend-stabilization-reserve",
    "2024:ENMAX Dividend Stabilization Reserve - CLOSED": "enmax-dividend-stabilization-reserve",
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    "2023:Downtown Improvement Fund": "downtown-improvement-fund",
    "2024:Downtown Improvement Fund Excluding Stephen Avenue Heritage Area Society Fund": "downtown-improvement-fund",
    "2022:Established Area Investment Fund": "established-area-investment-fund",
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    "2022:Green Line Fund": "green-line-fund",
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    "2024:Green Line Fund": "green-line-fund",
    "2022:Information Technology Reserve": "information-technology-reserve",
    "2023:Information Technology Reserve": "information-technology-reserve",
    "2024:Information Technology Reserve": "information-technology-reserve",
    "2022:LED Street Light Re-Lamping Reserve": "led-street-light-re-lamping-reserve",
    "2023:LED Street Light Re-Lamping Reserve - CLOSED": "led-street-light-re-lamping-reserve",
    "2022:Legacy Parks Reserve": "legacy-parks-reserve",
    "2023:Legacy Parks Reserve": "legacy-parks-reserve",
    "2024:Legacy Parks Reserve": "legacy-parks-reserve",
    "2022:Major Capital Projects Reserve": "major-capital-projects-reserve",
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    "2024:Major Capital Projects Reserve": "major-capital-projects-reserve",
    "2022:Parking Land Acquisition Reserve - CLOSED": "parking-land-acquisition-reserve",
    "2023:Parking Land Acquisition Reserve - CLOSED": "parking-land-acquisition-reserve",
    "2022:Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged": "lifecycle-maintenance-and-upgrade-reserve",
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    "2024:Reserve for Future Capital and Lifecycle Maintenance and Upgrade Merged": "lifecycle-maintenance-and-upgrade-reserve",
    "2022:TELUS Convention Centre Reserve": "telus-convention-centre-reserve",
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    "2024:TELUS Convention Centre Reserve": "telus-convention-centre-reserve",
    "2022:Business Licence Sustainment Reserve": "business-licence-sustainment-reserve",
    "2023:Business Licence Sustainment Reserve": "business-licence-sustainment-reserve",
    "2024:Business Licence Sustainment Reserve": "business-licence-sustainment-reserve",
    "2022:Cash-in-Lieu Lifecycle Sustainment Reserve": "cash-in-lieu-lifecycle-sustainment-reserve",
    "2023:Cash-in-Lieu Lifecycle Sustainment Reserve- CLOSED": "cash-in-lieu-lifecycle-sustainment-reserve",
    "2024:Cash-in-Lieu Lifecycle Sustainment Reserve- CLOSED": "cash-in-lieu-lifecycle-sustainment-reserve",
    "2022:Corporate Housing Reserve": "corporate-housing-reserve",
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    "2022:Fleet Services Reserve": "fleet-services-reserve",
    "2023:Fleet Services Reserve": "fleet-services-reserve",
    "2024:Fleet Services Reserve": "fleet-services-reserve",
    "2022:General Hospital Legacy Reserve": "general-hospital-legacy-reserve",
    "2023:General Hospital Legacy Reserve": "general-hospital-legacy-reserve",
    "2024:General Hospital Legacy Reserve": "general-hospital-legacy-reserve",
    "2022:Golf Course Levy Reserve": "golf-course-levy-reserve",
    "2023:Golf Course Levy Reserve": "golf-course-levy-reserve",
    "2024:Golf Course Levy Reserve": "golf-course-levy-reserve",
    "2022:Livery Transport Services Sustainment Reserve": "livery-transport-services-sustainment-reserve",
    "2023:Livery Transport Services Sustainment Reserve": "livery-transport-services-sustainment-reserve",
    "2024:Livery Transport Services Sustainment Reserve": "livery-transport-services-sustainment-reserve",
    "2022:Parks Endowment and Sustainment Reserve": "parks-endowment-and-sustainment-reserve",
    "2023:Parks Endowment and Sustainment Reserve": "parks-endowment-and-sustainment-reserve",
    "2024:Parks Endowment and Sustainment Reserve": "parks-endowment-and-sustainment-reserve",
    "2022:Perpetual Care of the Municipal Cemeteries Reserve": "perpetual-care-municipal-cemeteries-reserve",
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    "2022:Planning & Development Sustainment Reserve": "planning-and-development-sustainment-reserve",
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    "2024:Planning & Development Services Sustainment Reserve": "planning-and-development-sustainment-reserve",
    "2022:Public Art Reserve": "public-art-reserve",
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    "2024:Land Servicing Reserve": "land-servicing-reserve",
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    "2024:Utility Sustainment Reserve": "utility-sustainment-reserve",
    "2022:Waste and Recycling Sustainment Reserve": "waste-and-recycling-sustainment-reserve",
    "2023:Waste and Recycling Sustainment Reserve": "waste-and-recycling-sustainment-reserve",
    "2024:Waste and Recycling Sustainment Reserve": "waste-and-recycling-sustainment-reserve",
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    "2022:Calgary Parking Long Term Investment Fund": "calgary-parking-long-term-investment-fund",
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    "2022:Opportunity Calgary Investment Fund (OCIF)": "opportunity-calgary-investment-fund",
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    "2022:Defined Benefit Pension Plans (Registered & Non-Registered)": "defined-benefit-pension-plans",
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    "2024:Defined Benefit Pension Plans (Registered & Non-Registered)": "defined-benefit-pension-plans",
    "2022:Funded Vacation and Overtime Liability": "funded-vacation-and-overtime-liability",
    "2023:Funded Vacation and Overtime Liability": "funded-vacation-and-overtime-liability",
    "2024:Funded Vacation and Overtime Liability": "funded-vacation-and-overtime-liability",
    "2022:Other Retirement Benefits Liability": "other-retirement-benefits-liability",
    "2023:Other Retirement Benefits Liability": "other-retirement-benefits-liability",
    "2024:Other Retirement Benefits Liability": "other-retirement-benefits-liability",
    "2022:Canada Community Building Fund": "canada-community-building-fund",
    "2023:Canada Community Building Fund": "canada-community-building-fund",
    "2024:Canada Community Building Fund": "canada-community-building-fund",
    "2022:Cash in Lieu of Parking Fund": "cash-in-lieu-of-parking-fund",
    "2023:Cash in Lieu of Parking Fund": "cash-in-lieu-of-parking-fund",
    "2024:Cash in Lieu of Parking Fund": "cash-in-lieu-of-parking-fund",
    "2022:Eau Claire Improvement Fund": "eau-claire-improvement-fund",
    "2023:Eau Claire Improvement Fund": "eau-claire-improvement-fund",
    "2024:Eau Claire Improvement Fund": "eau-claire-improvement-fund",
    "2024:Local Government Fiscal Framework (LGFF)": "local-government-fiscal-framework",
    "2022:Miscellaneous Capital Deposits": "miscellaneous-capital-deposits",
    "2023:Miscellaneous Capital Deposits": "miscellaneous-capital-deposits",
    "2024:Miscellaneous Capital Deposits": "miscellaneous-capital-deposits",
    "2022:Municipal Sustainability Initiative (MSI)": "municipal-sustainability-initiative",
    "2023:Municipal Sustainability Initiative (MSI)": "municipal-sustainability-initiative",
    "2024:Municipal Sustainability Initiative (MSI)": "municipal-sustainability-initiative",
    "2022:Off-Site and Centre City Levies": "off-site-and-centre-city-levies",
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