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NOTE 5 — CAPITAL ASSETS (CONTINUED)
<br />B. Changes in Capital Assets Used in Business -Type Activities
<br />Capital assets, not depreciated
<br />Land
<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 />Beginning
<br />of Year
<br />Completed
<br />Construction/
<br />Additions Adjustments
<br />$ 1,506,096 $ — $ — $
<br />22,437,430 12,146,998 (538,715)
<br />23,943,526 12,146,998 (538,715)
<br />6,177,522
<br />22,887,041
<br />1,809,735
<br />76,606,778
<br />107,481,076
<br />(2,358,799)
<br />(6,265,551)
<br />(894,616)
<br />(24,084,549)
<br />(33,603,515)
<br />2,304,767
<br />1,033,827
<br />3,487,949
<br />6,826,543
<br />(123,463)
<br />(527,982)
<br />(163,328)
<br />(1,603,461)
<br />(2,418,234)
<br />73,877,561 4,408,309
<br />$ 97,821,087 $ 16,555,307 $
<br />C. Depreciation Expense by Function
<br />Governmental activities
<br />General government
<br />Public safety
<br />Highways and streets
<br />Culture and recreation
<br />Total depreciation — governmental activities
<br />Business -type activities
<br />Water utility
<br />Sewer utility
<br />Street light utility
<br />Storm water utility
<br />Total depreciation — business -type activities
<br />492,677
<br />46,038
<br />538,715
<br />Balance -
<br />Deletions End ofYear
<br />— $ 1,506,096
<br />— 34,045,713
<br />35,551,809
<br />6,177,522
<br />25,684,485
<br />(532,173) 2,311,389
<br />80,140,765
<br />(532,173) 114,314,161
<br />335,303
<br />335,303
<br />538,715 (196,870) 78,627,715
<br />$ (196,870) $ 114,179,524
<br />$ 830,460
<br />671,675
<br />4,419,375
<br />644,476
<br />$ 6,565,986
<br />$ 1,074,471
<br />750,634
<br />30,651
<br />562,478
<br />$ 2,418,234
<br />(2,482,262)
<br />(6,793,533)
<br />(722,641)
<br />(25,688,010)
<br />(35,686,446)
<br />76
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