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<br />NOTE 4 - CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br /> Balance -
<br /> Beginning Balance -
<br /> of Year Additions Deletions End of Year
<br />Capital assets, not depreciated
<br /> Land $ 3,446,182 $ 376,834 $ (376,667) $ 3,446,349
<br /> Construction in progress 25,401,914 3,511,455 (24,455,148) 4,458,221
<br />Capital assets, depreciated
<br /> Buildings and structures 12,001,938 13,157,737 25,159,675
<br /> Improvements other than buildings 2,443,418 890,333 (7,300) 3,326,451
<br /> Office equipment 829,590 49,502 (170,048) 709,044
<br /> Motor vehicles 2,997,975 490,666 (176,643) 3,311,998
<br /> Machinery and equipment 2,487,046 2,508,094 (117,948) 4,877,192
<br /> Infrastructure 7,631,335 7,861,453 15,492,788
<br /> Total capital assets 57,239,398 28,846,074 (25,303,754) 60,781,718
<br />Less accumulated depreciation on
<br /> Buildings and structures (1,182,450) (520,710) (1,703,160)
<br /> Improvements other than buildings (715,162) (146,560) 4,380 (857,342)
<br /> Office equipment (211,478) (38,638) 146,610 (103,506)
<br /> Motor vehicles (1,500,636) (299,416) 169,210 (1,630,842)
<br /> Machinery and equipment (1,022,144) (305,285) 105,253 (1,222,176)
<br /> Infrastructure (579,180) (597,245) (1,176,425)
<br /> Total accumulated depreciation (5,211,050) (1,907,854) 425,453 (6,693,451)
<br /> Net capital assets $ 52,028,348 $ 26,938,220 $ (24,878,301) $ 54,088,267
<br />B. Changes in Capital Assets Used in Business-Type Activities
<br /> Balance -
<br /> Beginning Balance -
<br /> of Year Additions Deletions End of Year
<br />Capital assets, not depreciated
<br /> Land $ 100,000 $ $ $ 100,000
<br /> Construction in progress 8,944,312 890,855 (536,731) 9,298,436
<br />Capital assets, depreciated
<br /> Buildings and structures 2,509,688 2,509,688
<br /> Improvements other than buildings 8,223,052 1,274,012 9,497,064
<br /> Machinery and equipment 183,131 27,432 210,563
<br /> Water and sewer lines 34,333,110 1,163,836 35,496,946
<br /> Total capital assets 54,293,293 3,356,135 (536,731) 57,112,697
<br />Less accumulated depreciation on
<br /> Buildings and structures (451,941) (50,159) (502,100)
<br /> Improvements other than buildings (757,447) (209,769) (967,216)
<br /> Machinery and equipment (88,627) (14,219) (102,846)
<br /> Water and sewer lines (5,660,856) (706,621) (6,367,477)
<br /> Total accumulated depreciation (6,958,871) (980,768) (7,939,639)
<br /> Net capital assets $ 47,334,422 $ 2,375,367 $ (536,731) $ 49,173,058
<br /> -39-
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