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NOTE 4—CAPITAL ASSETS
<br /> A. Changes in Capital Assets Used in Governmental Activities
<br /> Balance— Completed
<br /> Beginning Construction/ Balance—
<br /> of Year Additions Adjustments Deletions End of Year
<br /> Capital assets,not depreciated
<br /> Land $ 6,848,022 $ - $ - $ - $ 6,848,022
<br /> Construction in progress 7,154,319 938,200 (7,140,014) - 952,505
<br /> Total capital assets,not depreciated 14,002,341 938,200 (7,140,014) - 7,800,527
<br /> Capital assets,depreciated
<br /> Buildings and structures 29,291,844 11,724,138 4,194,168 - 45,210,150
<br /> Improvements other than buildings 11,687,705 16,939 - - 11,704,644
<br /> Office equipment 711,375 - (6,662) - 704,713
<br /> Motor vehicles 4,034,637 171,397 - (261,658) 3,944,376
<br /> Machinery and equipment 7,295,085 897,239 277,288 (194,163) 8,275,449
<br /> Infrastructure 43,847,386 3,772,513 2,339,441 - 49,959,340
<br /> Total capital assets,depreciated 96,868,032 16,582,226 6,804,235 (455,821) 119,798,672
<br /> Less accumulated depreciation on
<br /> Buildings and structures (8,427,788) (943,484) - - (9,371,272)
<br /> Improvements other than buildings (6,100,511) (558,119) - - (6,658,630)
<br /> Office equipment (518,916) (41,218) 6,662 - (553,472)
<br /> Motor vehicles (3,452,555) (204,688) - 261,658 (3,395,585)
<br /> Machinery and equipment (4,206,173) (469,146) (6,662) 170,045 (4,511,936)
<br /> Infrastructure (16,888,974) (2,013,803) - - (18,902,777)
<br /> Total accumulated depreciation (39,594,917) (4,230,458) - 431,703 (43,393,672)
<br /> Total capital assets,depreciated,net 57,273,115 12,351,768 6,804,235 (24,118) 76,405,000
<br /> Net capital assets $ 71,275,456 $ 13,289,968 $ (335,779) $ (24,118) $ 84,205,527
<br /> B. Changes in Capital Assets Used in Business-Type Activities
<br /> Balance— Completed
<br /> Beginning Construction/ Balance—
<br /> of Year Additions Adjustments Deletions End of Year
<br /> Capital assets,not depreciated
<br /> Land $ 1,506,096 $ - $ - $ - $ 1,506,096
<br /> Construction in progress - 234,001 - - 234,001
<br /> Total capital assets,not depreciated 1,506,096 234,001 - - 1,740,097
<br /> Capital assets,depreciated
<br /> Buildings and structures 6,058,847 118,675 - - 6,177,522
<br /> Improvements other than buildings 16,655,839 993,884 63,804 - 17,713,527
<br /> Machinery and equipment 1,190,099 43,216 - (27,432) 1,205,883
<br /> Water and sewer lines 56,484,718 1,876,573 271,975 58,633,266
<br /> Total capital assets,depreciated 80,389,503 3,032,348 335,779 (27,432) 83,730,198
<br /> Less accumulated depreciation on
<br /> Buildings and structures (1,864,608) (123,463) - - (1,988,071)
<br /> Improvements other than buildings (4,580,447) (373,804) - - (4,954,251)
<br /> Machinery and equipment (509,214) (84,790) - 27,432 (566,572)
<br /> Water and sewer lines (18,774,409) (1,172,484) - - (19,946,893)
<br /> Total accumulated depreciation (25,728,678) (1,754,541) - 27,432 (27,455,787)
<br /> Total capital assets,depreciated,net 54,660,825 1,277,807 335,779 56,274,411
<br /> Net capital assets $56,166,921 $ 1,511,808 $ 335,779 $ - $ 58,014,508
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