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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental 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 $ 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
<br />Improvements other than buildings 11,687,705
<br />Office equipment 711,375
<br />Motor vehicles 4,034,637
<br />Machinery and equipment 7,295,085
<br />Infrastructure 43,847,386
<br />Total capital assets, depreciated 96,868,032
<br />11,724,138 4,194,168 - 45,210,150
<br />16,939 - - 11,704,644
<br />- (6,662) - 704,713
<br />171,397 - (261,658) 3,944,376
<br />897,239 277,288 (194,163) 8,275,449
<br />3,772,513 2,339,441 - 49,959,340
<br />16,582,226 6,804,235
<br />(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
<br />Net capital assets
<br />12,351,768 6,804,235
<br />(24,118) 76,405,000
<br />$ 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 />C'apit al assets, not depreciated
<br />Laud
<br />Construction in progress
<br />Total capital assets, not depreciated
<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 />Net capital assets
<br />Balance —
<br />Begiruruirug
<br />of Year
<br />Additions
<br />$ 1,506,096 $ - $
<br />234,001
<br />Completed
<br />Construction.'
<br />Adjustment s
<br />Deletions
<br />Balance —
<br />Erud of Year
<br />$ 1,506,096
<br />234,001
<br />1,506,096 234,001 - - 1,740,097
<br />6,058,847
<br />16,655,839
<br />1,190,099
<br />56,484,718
<br />80,389,503
<br />(1,864,608)
<br />(4,580,447)
<br />(509,214)
<br />(18,774,409)
<br />118,675
<br />993,884
<br />43,216
<br />1,876,573
<br />63,804
<br />271,975
<br />3,032,348 335,779
<br />(123,463)
<br />(373,804)
<br />(84,790)
<br />(1,172,484)
<br />(25,728,678) (1,754,541)
<br />54,660,825 1,277,807
<br />(27,432)
<br />6,177,522
<br />17,713,527
<br />1,205,883
<br />58,633,266
<br />(27,432) 83,730,198
<br />27,432
<br />(1,988,071)
<br />(4,954,251)
<br />(566,572)
<br />(19,946,893)
<br />27,432 (27,455,787)
<br />335,779 - 56,274,411
<br />$56,166,921 $ 1,511,808 $ 335,779 $ - $ 58,014,508
<br />74
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