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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance —
<br />Beginning
<br />ofYear
<br />Additions
<br />Completed
<br />Cons tructio n/
<br />Adjustments
<br />Deletions
<br />Balance —
<br />End ofYear
<br />Capital assets, not depreciated
<br />Land $ 6,848,022 $ $ $ $ 6,848,022
<br />Construction in progress 717,350 7,103,390 (666,421) 7,154,319
<br />Total capital assets, not depreciated 7,565,372 7,103,390 (666,421) 14,002,341
<br />Capital assets, depreciated
<br />Buildings and structures 29,291,844 29,291,844
<br />Improvements other than buildings 11,687,705 11,687,705
<br />Office equipment 675,058 36,317 711,375
<br />Motor vehicles 3,901,691 165,004 (32,058) 4,034,637
<br />Machinery and equipment 7,283,867 132,220 81,526 (202,528) 7,295,085
<br />Infrastructure 42,566,089 696,402 584,895 43,847,386
<br />Total capital assets, depreciated 95,406,254 1,029,943 666,421 (234,586) 96,868,032
<br />Less accumulated depreciation on
<br />Buildings and structures
<br />Improvements other than buildings
<br />Office equipment
<br />Motor vehicles
<br />Machinery and equipment
<br />Infrastructure
<br />Total accumulated depreciation
<br />(7,800,748) (627,040)
<br />(5,134,243) (557,951)
<br />(477,585) (41,331)
<br />(3,257,257) (227,357)
<br />(3,980,945) (405,082)
<br />(15,537,531) (1,759,760)
<br />(36,188,309) (3,618,521)
<br />Total capital assets, depreciated, net 59,217,945
<br />Net capital assets
<br />(408,317)
<br />408,317
<br />32,059
<br />179,854
<br />(8,427,788)
<br />(6,100,511)
<br />(518,916)
<br />(3,452,555)
<br />(4,206,173)
<br />(16,888,974)
<br />211,913 (39,594,917)
<br />(2,588,578) 666,421 (22,673) 57,273,115
<br />$ 66,783,317 $ 4,514,812 $ $ (22,673) $ 71,275,456
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />Beginning
<br />of Year
<br />Additions
<br />Completed
<br />Construction/
<br />Adjustments
<br />Deletions
<br />Balance —
<br />End of Year
<br />Capital assets, not depreciated
<br />Land $ 1,506,096 $ - $ - $ - $ 1,506,096
<br />Construction in progress 662,915 - (662,915) - -
<br />Total capital assets, not depreciated 2,169,011 - (662,915) - 1,506,096
<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, depreciated
<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 />Total capital assets, depreciated, net
<br />6,058,847
<br />15,561,426
<br />1,071,835
<br />54,761,236
<br />77,453,344
<br />(1,743,185)
<br />(4,225,134)
<br />(437,051)
<br />(17,641,774)
<br />431,498 662,915
<br />123,662 -
<br />1,723,482 -
<br />2,278,642 662,915
<br />(121,423)
<br />(355,313)
<br />(77,561)
<br />(1,132,635)
<br />(24,047,144) (1,686,932)
<br />53,406,200 591,710
<br />(5,398)
<br />6,058,847
<br />16,655,839
<br />1,190,099
<br />56,484,718
<br />(5,398) 80,389,503
<br />- - (1,864,608)
<br />- - (4,580,447)
<br />- 5,398 (509,214)
<br />- - (18,774,409)
<br />5,398 (25,728,678)
<br />662,915 - 54,660,825
<br />Net capital assets $55,575,211 $ 591,710 $ - $ - $ 56,166,921
<br />74
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