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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />Balance —
<br />Beginning Balance —
<br />Completed
<br />of Year Additions Construction Deletions End of Year
<br />Capital assets, not depreciated
<br />Land $6,772,024 $ - $ - $ - $6,772,024
<br />Construction in progress 4,153,721 2,631,161 (1,701,077) - 5,083,805
<br />Capital assets, depreciated
<br />Buildings and structures 25,763,775 - - (15,500) 25,748,275
<br />Improvements other than buildings 7,346,628 - - (7,723) 7,338,905
<br />Office equipment 691,719 - - (8,251) 683,468
<br />Motor vehicles 3,766,466 184,030 - (145,799) 3,804,697
<br />Machinery and equipment 4,694,542 28,215 - (9,984) 4,712,773
<br />Infrastructure 25,412,900 526,722 1,701,077 - 27,640,699
<br />Total capital assets 78,601,775 3,370,128 - (187,257) 81,784,646
<br />Less accumulated depreciation on
<br />Buildings and structures (3,878,758) (547,784) - 1,551 (4,424,988)
<br />Improvements other than buildings (1,663,331) (406,567) - 5,407 (2,064,471)
<br />Office equipment (234,716) (34,742) - 7,427 (262,031)
<br />Motor vehicles (2,324,522) (321,588) - 145,799 (2,500,312)
<br />Machinery and equipment (2,005,754) (278,036) - 7,768 (2,276,023)
<br />Infrastructure (4,600,373) (1,017,605) - - (5,617,978)
<br />Total accumulated depreciation (14,707,454) (2,606,322) - 167,952 (17,145,824)
<br />Net capital assets $63,894,321 $763,806 $ ($19,305) $64,638,822
<br />Beginning Balance —
<br />Completed
<br />of Year Additions Construction Deletions End of Year
<br />Capital assets, not depreciated
<br />Land $868,513 $ - $ - $ - $ 868,513
<br />Construction in progress 123,781 373,055 (123,781) - 373,055
<br />Capital assets, depreciated
<br />Buildings and structures 6,058,847 - - - 6,058,847
<br />Improvements other than buildings 11,445,595 26,648 123,781 - 11,596,024
<br />Machinery and equipment 540,275 - - - 540,275
<br />Water and sewer lines 45,346,485 - - - 45,346,485
<br />Total capital assets 64,383,496 399,703 - - 64,783,199
<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 />(773,805)
<br />(1,878,384)
<br />(184,760)
<br />(9,798,455)
<br />(12,635,404)
<br />75
<br />(121,423)
<br />(249,860)
<br />(25,468)
<br />(907,177)
<br />(1,303,928)
<br />- - (895,228)
<br />- - (2,128,244)
<br />- - (210,228)
<br />- - (10,705,631)
<br />- - (13,939,331)
<br />Net capital assets $51,748,092 $ (904,225) $ $ $ 50,843,868
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