|
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 Completed Ending
<br /> Balance Additions Deletions Construction Balance
<br /> Capital assets,not being depreciated
<br /> Land $ 775,378 $ — $ — $ — $ 775,378
<br /> Construction in progress 57,126 2,112,400 — (745,059) 1,424,467
<br /> Total capital assets,not being depreciated 832,504 2,112,400 — (745,059) 2,199,845
<br /> Capital assets,being depreciated
<br /> Land improvements 1,703,362 — — 640,798 2,344,160
<br /> Buildings 18,435,519 — — — 18,435,519
<br /> Infrastructure 46,074,421 — — — 46,074,421
<br /> Equipment 8,699,467 542,310 (164,244) 104,261 9,181,794
<br /> Total capital assets,being depreciated 74,912,769 542,310 (164,244) 745,059 76,035,894
<br /> Less accumulated depreciation on
<br /> Land improvements 621,546 72,413 — — 693,959
<br /> Buildings 11,359,843 639,467 — — 11,999,310
<br /> Infrastructure 20,482,850 1,654,098 — — 22,136,948
<br /> Equipment 5,445,051 582,956 (163,854) — 5,864,153
<br /> Total accumulated depreciation 37,909,290 2,948,934 (163,854) — 40,694,370
<br /> Net capital assets,being depreciated 37,003,479 (2,406,624) (390) 745,059 35,341,524
<br /> Net capital assets $ 37,835,983 _L (294,224) $ (390) $ — $ 37,541,369
<br /> B. Changes in Capital Assets Used in Business-Type Activities
<br /> Beginning Completed Ending
<br /> Balance Additions Deletions Construction Balance
<br /> Capital assets,not being depreciated
<br /> Land $ 563,579 $ — $ — $ — $ 563,579
<br /> Construction in progress 1,696,911 2,024,173 — (2,931,318) 789,766
<br /> Total capital assets,not being depreciated 2,260,490 2,024,173 — (2,931,318) 1,353,345
<br /> Capital assets,being depreciated
<br /> Buildings 4,865,750 28,600 — — 4,894,350
<br /> Infrastructure 20,253,981 — — 1,420,050 21,674,031
<br /> Equipment 1,598,112 498,684 (298,536) 1,511,268 3,309,528
<br /> Total capital assets,being depreciated 26,717,843 527,284 (298,536) 2,931,318 29,877,909
<br /> Less accumulated depreciation on
<br /> Buildings 3,685,938 89,713 — — 3,775,651
<br /> Infrastructure 9,771,811 363,117 — — 10,134,928
<br /> Equipment 1,075,436 64,834 (181,468) — 958,802
<br /> Total accumulated depreciation 14,533,185 517,664 (181,468) — 14,869,381
<br /> Net capital assets,being depreciated 12,184,658 9,620 (117,068) 2,931,318 15,008,528
<br /> Net capital assets $ 14,445,148 $ 2,033,793 $ (117,068) $ — $ 16,361,873
<br /> -45-
<br />
|