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NOTE 4 — INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED)
<br />C. Interfund Transfers (Continued)
<br />The 2014 Capital Equipment Certificates Fund transferred $45,000 to the 2023A Capital Equipment
<br />Certificates Fund with remaining debt service funds.
<br />The Public Improvement Revolving Fund transferred $200,000 to the General Fund for street maintenance
<br />purposes. The Public Improvement Revolving Fund transferred $200,000 to the State -Aid Construction
<br />Fund and $32,200 to the Pavement Management Program Fund for street funding contributions.
<br />The Equipment Revolving Fund transferred $368,000 to the General Fund for capital equipment purchases.
<br />The Water Utility Fund transferred $59,000 to the General Fund for operating purposes.
<br />The Sewer Utility Fund transferred $53,000 to the General Fund for operating purposes.
<br />The Street Light Utility Fund transferred $31,000 to the General Fund for operating purposes.
<br />The Storm Water Utility Fund transferred $49,000 to the General Fund for operating purposes.
<br />NOTE 5 — CAPITAL ASSETS
<br />A. Changes in Capital Assets Used in Governmental Activities
<br />Balance - Completed
<br />Beginning Construction/ Balance -
<br />ofYear Additions Adjustments Deletions End of Year
<br />Capital assets, not depreciated
<br />Land $ 7,077,591 $ $ — $ — $ 7,077,591
<br />Construction in progress 12,667,124 4,590,071 (12,537,335) 4,719,860
<br />Total capital ass ets, not depreciated 19,744,715 4,590,071 (12,537,335) 11,797,451
<br />Capital assets, depreciated
<br />Buildings and structures 45,725,837 90,465
<br />Improvements other than buildings 11,936,241 1,534,932
<br />Office equipment 725,752
<br />Motor vehicles 5,507,602 141,923
<br />Machinery and equipment 11,665,137 923,470
<br />Infrastructure 73,765,423 7,645,682
<br />Total capital ass ets, depreciated 149,325,992 10,336,472
<br />12,537,335
<br />45,816,302
<br />13,471,173
<br />725,752
<br />(201,884) 5,447,641
<br />(73,539) 12,515,068
<br />93,948,440
<br />12,537,335
<br />(275,423) 171,924,376
<br />Less accumulated depreciation on
<br />Buildings and structures (12,224,950) (942,099) (13,167,049)
<br />Improvements other than buildings (8,370,623) (602,824) (8,973,447)
<br />Office equipment (683,144) (35,929) (719,073)
<br />Motor vehicles (3,686,758) ('144,019) 201,884 (3,928,893)
<br />Machinery and equipment (6,309,159) (800,694) 73,539 (7,036,314)
<br />Infrastructure (26,599,644) (3,740,421) (30,340,065)
<br />Total accumulated depreciation (57,874,278) (6,565,986) 275,423 (64,164,841)
<br />Total capital ass ets, depreciated, net 91,451,714 3,770,486 12,537,335 107,759,535
<br />Net capital assets $ 111,196,429 $ 8,360,557 $ $ $ 119,556,986
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