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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance —
<br />Beginning Balance —
<br />ofYear Additions Adjustments Deletions End of Year
<br />Capital assets, not depreciated
<br />Land $ 5,604,199 $ 1,167,825 $ 6,772,024
<br />Construction in progress 1,734,289 4,191,793 (1,513,533) (452,684) 3,959,865
<br />Capital assets, depreciated
<br />Buildings and structures 25,621,905 141,636 (15,265) 25,748,276
<br />Improvements other than buildings 3,704,005 373,616 4,077,621
<br />Office equipment 691,719 691,719
<br />Motor vehicles 3,747,808 146,855 (78,243) 3,816,420
<br />Machinery and equipment 4,699,886 88,543 (49,079) 4,739,350
<br />Infrastructure 22,766,438 617,302 1,139,917 (2,064,638) 22,459,019
<br />Total capital assets 68,570,249 6,353,954 (2,659,909) 72,264,294
<br />Less accumulated depreciation on
<br />Buildings and structures (2,790,621) (545,512) 3,662 (3,332,471)
<br />Improvements other than buildings (1,152,073) (173,793) (1,325,866)
<br />Office equipment (162,141) (37,928) (200,069)
<br />Motor vehicles (1,975,868) (293,611) 78,243 (2,191,236)
<br />Machinery and equipment (1,514,141) (311,177) 49,079 (1,776,239)
<br />Infrastructure (2,813,436) (793,165) (3,606,601)
<br />Total accumulated depreciation (10,408,280) (2,155,186) 130,984 (12,432,482)
<br />Net capital assets
<br />$ 58,161,969 $ 4,198,768 $ $ (2,528,925) $ 59,831,812
<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 $ 868,513 $ 868,513
<br />Construction in progress 2,729,646 1,388,379 (314,748) 3,803,277
<br />Capital assets, depreciated
<br />Buildings and structures 2,509,688 2,509,688
<br />Improvements other than buildings 10,335,587 501,582 10,837,169
<br />Machinery and equipment 549,040 (12,645) 536,395
<br />Water and sewer lines 44,969,992 314,748 45,284,740
<br />Total capital assets
<br />Less accumulated depreciation on
<br />Buildings and structures
<br />Improvements other than buildings
<br />Machinery and equipment
<br />Water and sewer lines
<br />Total accumulated depreciation
<br />61,962,466 1,889,961 (12,645) 63,839,782
<br />(602,555)
<br />(1,398,345)
<br />(147,910)
<br />(7,990,294)
<br />(10,139,104)
<br />Net capital assets $ 51.823,362 $ 676,687 $ $ $ 52,500,049
<br />(50,159)
<br />(233,538)
<br />(26,113)
<br />(903,464)
<br />(1,213,274)
<br />(652,714)
<br />(1,631,883)
<br />12,645 (161,378)
<br />(8,893,758)
<br />12,645 (11,339,733)
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