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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance —
<br />Beginning
<br />of Year
<br />Additions
<br />Capital assets, not depreciated
<br />Land $ 5,604,199 $ 1,167,825
<br />Construction in progress 1,734,289 4,191,793
<br />Capital assets, depreciated
<br />Buildings and structures 25,621,905 141,636
<br />Improvements other than buildings 3,704,005
<br />Office equipment 691,719
<br />Motor vehicles 3,747,808 146,855
<br />Machinery and equipment 4,699,886 88,543
<br />Infrastructure 22,766,438 617,302
<br />Total capital assets 68,570,249 6,353,954
<br />Less accumulated depreciation on
<br />Buildings and structures (2,790,621) (545,512)
<br />Improvements other than buildings (1,152,073) (173,793)
<br />Office equipment (162,141) (37,928)
<br />Motor vehicles (1,975,868) (293,611)
<br />Machinery and equipment (1,514,141) (311,177)
<br />Infrastructure (2,813,436) (793,165)
<br />Total accumulated depreciation (10,408,280) (2,155,186)
<br />Net capital assets
<br />(1,513,533)
<br />373,616
<br />1,139,917
<br />Balance —
<br />Adjustments Deletions End of Year
<br />$ 6,772,024
<br />(452,684) 3,959,865
<br />(15,265) 25,748,276
<br />4,077,621
<br />691,719
<br />(78,243) 3,816,420
<br />(49,079) 4,739,350
<br />(2,064,638) 22,459,019
<br />(2,659,909) 72,264,294
<br />3,662 (3,332,471)
<br />(1,325,866)
<br />(200,069)
<br />78,243 (2,191,236)
<br />49,079 (1,776,239)
<br />(3,606,601)
<br />130,984 (12,432,482)
<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 61,962,466 1,889,961 (12,645) 63,839,782
<br />Less accumulated depreciation on
<br />Buildings and structures (602,555) (50,159) (652,714)
<br />Improvements other than buildings (1,398,345) (233,538) (1,631,883)
<br />Machinery and equipment (147,910) (26,113) 12,645 (161,378)
<br />Water and sewer lines (7,990,294) (903,464) (8,893,758)
<br />Total accumulated depreciation (10,139,104) (1,213,274) 12,645 (11,339,733)
<br />Net capital assets $ 51,823,362 $ 676,687 $ $ $ 52,500,049
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