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NOTE 4 - CAPITAL ASSETS
<br />
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />
<br /> of Year Additions Deletions
<br />
<br />End of Year
<br />
<br />Capital assets, not depreciated
<br />Land $ 1,206,182 $ - $ $ 1,206,182
<br />~on in progress 6,644,733 12,967,894 065,899) 19,246,728
<br />Capital assets, depreciated
<br />Buildings and stmctm~ 3,767,836 270,179 4,038,015
<br />Improvements other thon buildings 920,934 242,165 1,163,099
<br />Office equipment 217,914 - 217,914
<br />Motor vehiclas 2,975,213 244,156 (226,614) 2,992,755
<br />Machinery and equipment 1,945,028 51,302 (55,309) 1,941,021
<br />Infi'astmctt~e 2,437,742 2,527,898 - 4,965,640
<br />Total capital assets 20,115,582 16,303,594 (647,822) 35,771,354
<br />Less accumulated depreciation on
<br />Buildings and structures (838,049) (90,579) - (928,628)
<br />Improvements other than buildings (580,844) (37,134) - (617,978)
<br />Office equipment (148,271) (15,954) - (164,225)
<br />Motor vehicles (1,400,606) (271,310) 225,057 (1,446,859)
<br />Machinery and equipment (760,534) (133,797) 55,309 (839,022)
<br />Infmmu~ (97,702) (198,484) - (296,186)
<br />Total accurmlated depreciation (3,826,006) (747,258) 280,366 (4,292,898)
<br />
<br />Net capital assets $ I6,289,576 $ 15,556,336 $(367,456) $31,478,456
<br />
<br />B. Changes in Capital Assets Used in Business-Type Activities
<br />
<br />Beginning Balance -
<br />of Year Additions Deletions End of Year
<br />
<br />Capital assets, not depreciated
<br />Land $ 100,000 $ -
<br />Construction in progress 54,941 1,122,457
<br />Capital assets, depreciated
<br />Buildings and stmctm'es 2,509,688 -
<br />Improvements other than buildings 6,089,084 1,571,587
<br />Machinery and equipment 161,957 39,421
<br />Water and sewer lines 27,963,825 2,752,532
<br />Total capital assets 36,879,495 5,485,997
<br />Less accumulated depreciation on
<br />Buildings and s'~uctures (351,623) (50,159)
<br />h ~ ovemmts other than buildings (413,313) (I65,806)
<br />Machinery and equipment (83,919) (11,477)
<br />Water and sewer lines (4,366,420) (611,074)
<br />Total accumuiated depreciation (5,215,275) (838,516)
<br />
<br />$ $ 100,000
<br /> - 1,177,398
<br />
<br />Net capitalassets $ 31,664220 $ 4,647,481 $ -
<br />
<br />2,509,688
<br />7,660,671
<br />201,378
<br />30,716,357
<br />42,365,492
<br />
<br /> (401,782)
<br /> (579,119)
<br /> (95,396)
<br />(4,977,494)
<br />(6,053,791)
<br />
<br />$ 36,311,701
<br />
<br />-41-
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