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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance —
<br />Begmnmg
<br />of Year
<br />.�.ddrtio ns
<br />Completed
<br />Construction Balance —
<br />Adjustments Deletions End ofYear
<br />Capital assets, not depreciated
<br />Land $ 6,343,022 $ $ - $ 6,343,022
<br />Construction in progress 717,350 7,103?90 (666,421) - 7,154,319
<br />Total capital assets, not depreciated 7,565 372 7,103?90 (666,421) - 14,002,341
<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 />29,291844
<br />1163 7,705
<br />675,053
<br />3,901691
<br />7,233,367
<br />42,566,039
<br />36?17
<br />165,004
<br />13_,__0
<br />696,402
<br />31,526
<br />534.395
<br />(32,05S)
<br />(_0_,5_S)
<br />29,291344
<br />11,637,705
<br />711375
<br />4,034,637
<br />7,_95,035
<br />43,347?36
<br />95,406,254 1029,943 666,421 (234,536) 96,363,032
<br />(7,300,74S) (627,040)
<br />(5,134243) (557,951)
<br />(477,535) (41331)
<br />(3,257,257) (227?57)
<br />(3,930,945) (405,032)
<br />(15,537,531) (1759,760)
<br />(36,133309) (3,613,521)
<br />(403?17)
<br />403,317
<br />32,059
<br />179,354
<br />(3,427,73 3 )
<br />(6,100.511)
<br />(518.916)
<br />(3,452,555)
<br />(4.206,173 )
<br />(16,333,974)
<br />211913 (39,594,917)
<br />Total capital assets, depreciated_ net 59,217,945 (2,533,57S) 666,421 (22673) 57,273,115
<br />Net capital assets
<br />$ 66,783,317 $ 4,514,312
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />Begiiining
<br />of Year
<br />Additions
<br />Completed
<br />Construction'
<br />Adjustments
<br />$ (22,673) $ 71,275,456
<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 />6,058,847
<br />15,561,426
<br />1,071,835
<br />54,761,236
<br />77,453,344
<br />431,498
<br />123,662
<br />1,723,482
<br />662,915
<br />2,278,E-12 662,915
<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 />Less accumulated depreciation on
<br />Buildings andstructures (1,743,185) (121,423) - - (1,864,608)
<br />Improvements other than buildings (4,225,134) (355,313) - - (4,580,447)
<br />Machinery and equipment (437,051) (77,561) - 5,398 (509,214)
<br />Water and sever hies (17,641,774) (1,132,635) - - (18,774,409)
<br />Total accumulated depreciation (24,047,144) (1,686,932) - 5,398 (25,728,678)
<br />Total capital assets, depreciated, net
<br />53,406,200 591,710
<br />662,915 - 54,660,825
<br />Net capital assets S55,575,211 $ 591,710 $ - $ - $ 56,166,921
<br />74
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