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NOTE 5 — CAPITAL ASSETS
<br />Capital asset activity for the year was as follows:
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Beginning
<br />Completed
<br />Ending
<br />Balance
<br />Additions
<br />Deletions Construction
<br />Balance
<br />Capital assets, not being depreciated
<br />Land
<br />$ 775,377
<br />$ —
<br />$ — $ —
<br />$ 775,377
<br />Construction in progress
<br />2,506,934
<br />2,189,062
<br />(133,617) —
<br />4,562,379
<br />Total capital assets, not being depreciated
<br />3,282,311
<br />2,189,062
<br />(133,617) —
<br />5,337,756
<br />Capital assets, being depreciated
<br />Buildings
<br />18,378,186
<br />57,333
<br />— —
<br />18,435,519
<br />Infrastructure
<br />42,671,198
<br />280,123
<br />(97,958) —
<br />42,853,363
<br />Equipment
<br />8,469,477
<br />147,590
<br />(86,660) —
<br />8,530,407
<br />Total capital assets, being depreciated
<br />69,518,861
<br />485,046
<br />(184,618) —
<br />69,819,289
<br />Less accumulated depreciation on
<br />Buildings
<br />10,080,382
<br />639,359
<br />— —
<br />10,719,741
<br />Infrastructure
<br />17,933,544
<br />1,627,683
<br />(97,958) —
<br />19,463,269
<br />Equipment
<br />4,553,720
<br />554,561
<br />(86,660) —
<br />5,021,621
<br />Total accumulated depreciation
<br />32,567,646
<br />2,821,603
<br />(184,618) —
<br />35,204,631
<br />Net capital assets, being depreciated
<br />36,951,215
<br />(2,336,557)
<br />— —
<br />34,614,658
<br />Net capital assets
<br />$ 40,233,526
<br />$ (147,495)
<br />$ (133,617) $ —
<br />$ 39,952,414
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Beginning
<br />Completed
<br />Ending
<br />Balance
<br />Additions Deletions Construction
<br />Balance
<br />Capital assets, not being depreciated
<br />Land
<br />$ 563,579
<br />$ — $ — $ —
<br />$ 563,579
<br />Construction in progress
<br />6,707,373
<br />1,280,438 — —
<br />7,987,811
<br />Total capital assets, not being depreciated
<br />7,270,952
<br />1,280,438 — —
<br />8,551,390
<br />Capital assets, being depreciated
<br />Buildings
<br />4,845,700
<br />— — —
<br />4,845,700
<br />Infrastructure
<br />12,694,642
<br />25,450 — —
<br />12,720,092
<br />Equipment
<br />2,781,940
<br />153,776 (33,896) —
<br />2,901,820
<br />Total capital assets, being depreciated
<br />20,322,282
<br />179,226 (33,896) —
<br />20,467,612
<br />Less accumulated depreciation on
<br />Buildings
<br />3,508,115
<br />88,912 —
<br />— 3,597,027
<br />Infrastructure
<br />9,423,731
<br />173,582 —
<br />— 9,597,313
<br />Equipment
<br />2,133,621
<br />82,707 (33,896)
<br />— 2,182,432
<br />Total accumulated depreciation
<br />15,065,467
<br />345,201 (33,896)
<br />— 15,376,772
<br />Net capital assets, being depreciated
<br />5,256,815
<br />(165,975) —
<br />— 5,090,840
<br />Net capital assets
<br />$ 12,527,767
<br />$ 1,114,463 $ — $
<br />— $ 13,642,230
<br />-45-
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