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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 Adjustments Deletions End of Year
<br />Cap ital assets, not depreciated
<br /> Land $ 5,552,293 $ 51,906 $ 5,604,199
<br />Construction in progress 1,260,543 3,711,310 (3,237,564) 1,734,289
<br />Cap ital assets, dep reciated
<br />Building; and structures 25,621,905 25,621,905
<br />Imp rovements other than building; 3,493,451 70,448 140,106 3,704,005
<br />Office equipment 709,044 (17,325) 691,719
<br />Motor vehicles 3,880,100 103,422 (235,714) 3,747,808
<br />Machinery and equipment 4,945,480 62,108 (307,702) 4,699,886
<br />Infrastructure 19,239,052 429,929 3,097,458 22,766,439
<br /> Total cap ital assets 64,701,868 4,429,123 (560,741 ) 68,570,250
<br />Less accumulated depreciation on
<br />Building; and structures (2,247,634) (542,987) (2,790,621)
<br />Imp rovements other than building; (995,338) (156,736) (1,152,074)
<br />Office equipment (141,538) (37,928) 17,325 (162,141)
<br />Motor vehicles (1,840,117) (348,735) 212,985 (1,975,867)
<br />Machinery and equipment (1,501,313) (302,198) 289,369 (1,514,142)
<br />Infrastructure (1,925,452) (887,984) (2,813,436)
<br /> Total accumulated depreciation (8,651,392) (2,276,568) 519,679 (10,408,281)
<br /> Net cap ital assets $ 56,050,476 $ 2, I 52,555 $ $ (41,062) $ 58,161,969
<br />B. Changes in Capital Assets Used in Business-Type Activities
<br /> Balance -
<br /> Beginning Balance -
<br /> of Year Additions Adjustments Deletions End of Year
<br />Capital assets, not depreciated
<br />Land $ 100,000 $ 768,513 $ 868,513
<br />Construction in progress 9,209,532 2,758,365 (9,238,251) 2,729,646
<br />Cap ital assets, depreciated
<br />Building; and structures 2,509,688 2,509,688
<br />Improvements other than building; 9,583,088 65,335 687,164 10,335,587
<br />Machinery and equipment 544,323 4,717 549,040
<br />Water and sewer lines 36,349,532 69,373 8,551,087 44,969,992
<br /> Total cap ital assets 58,296,163 3,666,303 61,962,466
<br />Less accumulated depreciation on
<br />Building; and structures (552,396) (50,159) (602,555)
<br />Improvements other than building; (I,174,892) (223,453) (I,398,345)
<br />Machinery and equipment (120,523) (27,387) (147,910)
<br />Water and sewer lines (7,093,121) (897,173) (7,990,294)
<br /> Total accumulated depreciation (8,940,932) (1,198,172) (10,139,104)
<br /> Net capital assets $ 49,355,231 $ 2,468,131 $ $ $ 5 I ,823,362
<br /> -41-
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