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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 Additions
<br />Completed
<br />Construction
<br />Deletions
<br />Balance —
<br />End of Year
<br />Capital assets, not depreciated
<br />Land $ 6,772,024 $ - $ - $ - $ 6,772,024
<br />Construction in progress 5,083,805 367,262 (4,801,520) - 649,547
<br />Capital assets, depreciated
<br />Buildings and structures 25,748,275 - - - 25,748,275
<br />Improvements other than buildings 7,338,905 39,500 3,519,891 - 10,898,296
<br />Office equipment 683,468 - - - 683,468
<br />Motor vehicles 3,804,697 158,019 - (80,544) 3,882,172
<br />Machinery and equipment 4,712,773 140,602 - (6,538) 4,846,837
<br />Infrastructure 27,640,699 - 1,281,629 - 28,922,328
<br />Total capital assets 81,784,646 705,383 - (87,082) 82,402,947
<br />Less accumulated depreciation on
<br />Buildings and structures (4,424,991) (545,512) - - (4,970,503)
<br />Improvements other than buildings (2,064,491) (582,918) - - (2,647,409)
<br />Office equipment (262,031) (33,822) - - (295,853)
<br />Motor vehicles (2,500,311) (305,665) - 80,544 (2,725,432)
<br />Machinery and equipment (2,276,022) (280,735) - 6,538 (2,550,219
<br />Infrastructure (5,617,978) (1,066,297) - - (6,684,275)
<br />Total accumulated depreciation (17,145,824) (2,814,949) - 87,082 (19,873,691)
<br />Net capital assets $ 64,638,822 $ (2,109,566) $
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />$ 62,529,256
<br />Beginning Balance —
<br />Cotnpleted
<br />Construction
<br />of Year Additions
<br />Deletions End of Year
<br />Capital assets, not depreciated
<br />Land $ 868,513 $ - - $ - $ 868,513
<br />Construction in progress 373,055 12,554 (385,609)
<br />Capital assets, depreciated
<br />Buildings and structures 6,058,847 - - - 6,058,847
<br />Improvements other than buildings 11,596,024 977,354 385,609 - 12,958,987
<br />Machinery and equipment 540,275 - - - 540,275
<br />Water and sewer lines 45,346,485 - - - 45,346,485
<br />Total capital assets 64,783,199 989,908 - - 65,773,107
<br />Less accumulated depreciation on
<br />Buildings and structures (895,228) (121,091) - - (1,016,319)
<br />Improvements other than buildings (2,128,244) (288,013) - - (2,416,257)
<br />Machinery and equipment (210,228) (25,399) - - (235,627)
<br />Water and sewer lines (10,705,631) (904,697) - - (11,610,328)
<br />Total accumulated depreciation (13,939,331) (1,339,200) - - (15,278,531)
<br />Net capital assets $50,843,868 $ (349,292) $ - $ - $ 50,494,576
<br />75
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