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NOTE 4 — CAPITAL ASSETS (CONTINUED)
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />Beginning
<br />of Year Additions
<br />Capital assets, not depreciated
<br />Land
<br />Construction in progress
<br />Capital assets, depreciated
<br />Buildings and structures
<br />Improvements other than buildings
<br />Machinery and equipment
<br />Water and sewer lines
<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 />Net capital assets
<br />C. Depreciation Expense by Function
<br />868,513 $
<br />3,803,277
<br />2,509,688
<br />10,837,169
<br />536,395
<br />45,284,740
<br />63,839,782
<br />(652,714)
<br />(1,631,883)
<br />(161,378)
<br />(8,893,758)
<br />(11,339,733)
<br />$ 52,500,049
<br />74
<br />58,497
<br />419,592
<br />5,899
<br />61,745
<br />545,733
<br />(121,091)
<br />(246,501)
<br />(25,401)
<br />(904,697)
<br />(1,297,690)
<br />$ ( 751,957) $
<br />Governmental activities
<br />General government
<br />Public safety
<br />Highways and streets
<br />Culture and recreation
<br />Total depreciation expense — governmental activities
<br />Business -type activities
<br />Water Utility
<br />Sewer Utility
<br />Street Light Utility
<br />Storm Water Utility
<br />Total depreciation expense — business -type activities
<br />Adjustments
<br />(3,737,993)
<br />3,549,159
<br />188,834
<br />$ 682,097
<br />297,998
<br />1,165,274
<br />374,228
<br />$ 2,519,597
<br />$ 609,934
<br />440,045
<br />31,828
<br />215,883
<br />$ 1,297,690
<br />Deletions
<br />(2,019)
<br />(2,019)
<br />Balance —
<br />End of Year
<br />$ 868,513
<br />123,781
<br />6,058,847
<br />11,445,595
<br />540,275
<br />45,346,485
<br />64,383,496
<br />(773,805)
<br />(1,878,384)
<br />2,019 (184,760)
<br />(9,798,455)
<br />2,019 (12,635,404)
<br />$ $ 51,748,092
<br />
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