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NOTE 4 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance —
<br />Beginning Prior Year Balance —
<br />Completed
<br />of Year Adjustment Additions Deletions End of Year
<br />Construction
<br />Capital assets, not depreciated
<br />Land $ 6,772,024 $ - $ 75,998 $ - $
<br />Construction in progress 7,429,397 - 2,054,217 (7,090,569)
<br />Capital assets, depreciated
<br />Buildings and structures 26,636,674 4,049,168
<br />Improvements other than buildings 11,385,776 - -
<br />Office equipment 657,196 - -
<br />Motor vehicles 3,879,691 243,940
<br />Machinery and equipment 6,146,967 - 189,636
<br />Infrastructure 28,922,328 1,045,874 1,274,790 2,490,265
<br />Total capital assets 91,830,053 1,045,874 3,838,581 (551,136)
<br />Less accumulated depreciation on
<br />Buildings and structures (6,097,038) - (656,638) -
<br />Improvementsotherthan buildings (3,746,720) (204,159) (542,387)
<br />Office equipment (337,226) - (31,810) Motor vehicles (3,060,980) - (249,937) -
<br />Machinery and equipment (2,952,041) - (370,502) -
<br />Infrastructure (8,884,359) 204,159 (1,329,962) -
<br />Totalaccumulateddepreciation (25,078,364) - (3,181,236) -
<br />Net capital assets
<br />$
<br />(23,062)
<br />6,848,022
<br />2,369,983
<br />30,685,842
<br />- 11,385,776
<br />657,196
<br />(290,751) 3,832,880
<br />- 6,336,603
<br />- 33,733,257
<br />(313,813) 95,849,559
<br />290,751
<br />(6,753,676)
<br />(4,493,266)
<br />(369,036)
<br />(3,020,166)
<br />(3,322,543)
<br />(10,0 10,162 )
<br />290,751 (27,968,849)
<br />$ 66,751,689 $ 1,045,874 $ 657,345 $ (551,136) $ (23,062) $ 67,880,710
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Balance —
<br />Beginning Prior Year
<br />of Year Adjustment Additions
<br />Completed
<br />Construction
<br />Deletions
<br />Balance —
<br />End of Year
<br />Capital assets, not depreciated
<br />Land $ 868,513 $ - $ - $ - $ - $ 868,513
<br />Construction in progress 1,199,547 - 258,240 (860,007) - 597,780
<br />Capital assets, depreciated
<br />Buildings and structures 6,058,847 - - - - 6,058,847
<br />Improvements other than buildings 13,214,332 478,247 349,806 370,168 - 14,412,553
<br />Machinery and equipment 639,505 - 194,813 - - 834,318
<br />Water and sever lines 45,346,485 1,165,546 1,084,874 1,040,975 - 48,637,880
<br />Total capital assets 67,327,229 1,643,793 1,887,733 551,136 - 71,409,891
<br />Less accumulated depreciation on
<br />Buildings and structures (1,258,501) - (121,423) - - (1,379,924)
<br />Improvements other than buildings (2,996,093) - (317,643) - - (3,313,736)
<br />Machinery and equipment (312,767) - (51,011) - - (363,778)
<br />Water and sever lines (13,419,723) - (973,136) - - (14,392,859)
<br />Total accumulated depreciation (17,987,084) - (1,463,213) - - (19,450,297)
<br />Net capital assets $49,340,145 $ 1,643,793 $ 424,520 $ 551,136 $ - $ 51,959,594
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