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6.1 B
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<br /> NOTE 4 — CAPITAL ASSETS
<br /> A. Summary
<br /> Capital assets at June 30 are comprised of the following:
<br /> Beginning Ending
<br /> Balance Additions Retirements Transfers Balance
<br /> Government activities
<br /> Capital assets not being depreciated:
<br /> Land 34,104,643 - - - 34,104,643
<br /> Construction in progress 10,419,102 5,486,161 - (6,483,348) 9,421,915
<br /> Total capital assets not being depreciated 44,523,745 5,486,161 - (6,483,348) 43,526,558
<br /> Capital assets being depreciated:
<br /> Buildings 80,955,763 - - 2,225,027 83,180,790
<br /> Accumulated depreciation (18,467,849) (1,639,342) - - (20,107,191)
<br /> Improvements other than buildings 13,705,141 - - 2,098,237 15,803,378
<br /> Accumulated depreciation (1,591,888) (404,314) - - (1,996,202)
<br /> Parks 25,097,458 - - - 25,097,458
<br /> Accumulated depreciation (10,857,215) (847,469) - - (11,704,684)
<br /> Streets 101,113,085 - - 1,384,233 102,497,318
<br /> Accumulated depreciation (39,197,807) (4,404,501) - - (43,602,308)
<br /> Bridges 2,248,335 - - - 2,248,335
<br /> Accumulated depreciation (1,450,328) (74,944) - - (1,525,272)
<br /> Traffic Signals 2,660,607 - - 154,704 2,815,311
<br /> Accumulated depreciation (1,503,063) (118,362) - - (1,621,425)
<br /> Storm Drains 9,612,307 - - - 9,612,307
<br /> Accumulated depreciation (1,412,947) (246,279) - - (1,659,226)
<br /> Machinery & Equipment 20,175,464 856,355 (1,150,388) 621,147 20,502,578
<br /> Accumulated depreciation (8,850,550) (1,484,619) 1,000,375 - (9,334,794)
<br /> Net capital assets being depreciated 172,236,513 (8,363,475) (150,013) 6,483,348 170,206,373
<br /> Governmental activity capital assets, net 216,760,258 (2,877,314) (150,013) - 213,732,931
<br /> Business-Type Activities
<br /> Capital assets not being depreciated:
<br /> Land 3,447,522 - - - 3,447,522
<br /> Construction in progress 22,955,075 11,413,730 (26,572) (9,739,046) 24,603,187
<br /> Total capital assets not being depreciated 26,402,597 11,413,730 (26,572) (9,739,046) 28,050,709
<br /> Capital assets being depreciated
<br /> Harbor Improvements 3,445,850 725,220 4,171,070
<br /> Accumulated depreciation (2,379,104) (103,363)
<br /> (2,482,467)
<br /> Buildings 56,832,184 1,336,863 58,169,047
<br /> Accumulated depreciation (5,684,347) (1,189,590) - - (6,873,937)
<br /> Machinery and equipment 1,445,538 1,439 - 22,503 1,469,480
<br /> Accumulated depreciation (963,947) (87,020) - - (1,050,967)
<br /> Improvementsotherthanbuildings 112,376,789 14,657 (171,584) 7,654,460 119,874,322
<br /> Accumulated depreciation (36,660,816) (2,324,988) 42,490 - (38,943,314)
<br /> Net capital assets being depreciated 128,412,147 (3,688,865) (129,094) 9,739,046 134,333,234
<br /> Business-type activity capital assets,net 154,814,744 7,724,865 ( 155,666) - 1
<br /> 8. Depretiation Allocation
<br /> Depreciation expense was charged to functions and programs based on their usage of the related assets.
<br /> The amounts allocated to each function or program are as follows:
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