|
NOTE 5 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Capital assets, not depreciated
<br />Land
<br />Construction in progress
<br />Total capital assets, not depreciated
<br />Capital assets, depreciated
<br />Buildings and structures
<br />Improvements other than buildings
<br />Office equipment
<br />Motor vehicles
<br />Machinery and equipment
<br />Infrastructure
<br />Total capital assets, depreciated
<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 />Total capital assets, depreciated, net
<br />Net capital assets
<br />Balance — Completed
<br />B e ginning C o ns true do n/ Balance —
<br />ofYear Additions Adjustments Deletions End ofYear
<br />45,210,150
<br />-
<br />-
<br />-
<br />45,210,150
<br />11,704,644
<br />191,463
<br />-
<br />-
<br />11,896,107
<br />704,713
<br />21,039
<br />-
<br />-
<br />725,752
<br />3,944,376
<br />33,868
<br />-
<br />(215,243)
<br />3,763,001
<br />8,275,449
<br />653,721
<br />116,891
<br />-
<br />9,046,061
<br />49,959,340
<br />3,839,053
<br />773,928
<br />-
<br />54,572,321
<br />119,798,672
<br />4,739,144
<br />890,819
<br />(215,243)
<br />125,2 L3,392
<br />(9,371,272)
<br />(943,484)
<br />-
<br />-
<br />(10,314,756)
<br />(6,65 8,63 0)
<br />(570,228)
<br />-
<br />-
<br />(7,228,858)
<br />(553,472)
<br />(43,185)
<br />-
<br />-
<br />(596,657)
<br />(3,395,585)
<br />(221,201)
<br />-
<br />215,243
<br />(3,401,543)
<br />(4,5 11,93 6)
<br />(542,407)
<br />-
<br />-
<br />(5,054,343)
<br />(18,902,777)
<br />(2,215,294)
<br />-
<br />-
<br />(21,118,071)
<br />(43,393,672)
<br />(4,535,799)
<br />-
<br />215,243
<br />(47,714,228)
<br />76,405,000
<br />203,345
<br />890,819
<br />-
<br />77,499,164
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />Completed
<br />Beginning
<br />Construction/
<br />of Year
<br />Additions Adjustments
<br />Capital assets, not depreciated
<br />Land
<br />$ 1,506,096
<br />$ - $ - $
<br />Construction in progress
<br />234,001
<br />588,974 -
<br />Total capital assets, not depreciated
<br />1,740,097
<br />588,974 -
<br />Capital assets, depreciated
<br />Buildings and structures
<br />6,177,522
<br />- -
<br />Improvements other than buildings
<br />17,713,527
<br />1,963,395 -
<br />Machinery and equipment
<br />1,205,883
<br />117,082 -
<br />Water and sewer lines
<br />58,633,266
<br />4,695,837 -
<br />Total capital assets, depreciated
<br />83,730,198
<br />6,776,314 -
<br />Less accumulated depreciation on
<br />Buildings and structures
<br />(1,988,071)
<br />(123,463) -
<br />Improvements other than buildings
<br />(4,954,251)
<br />(410,148) -
<br />Machinery and equipment
<br />(566,572)
<br />(93,139) -
<br />Water and sewer lines
<br />(19,946,893)
<br />(1,266,338) - _
<br />Total accumulated depreciation
<br />(27,455,787)
<br />(1,893,088) -
<br />Total capital assets, depreciated, net
<br />56,274,411
<br />4,883,226 -
<br />Net capital assets
<br />$58,014,508
<br />$ 5,472,200
<br />Balance —
<br />Deletions End of Year
<br />- $ 1,506,096
<br />- 822,975
<br />- 6,177,522
<br />- 19,676,922
<br />- 90,506,512
<br />- (2,111,534)
<br />- (5,364,399)
<br />- (29,348,875)
<br />- $ 63,486,708
<br />76
<br />
|