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<br />NOTE 4 - CAPITAL ASSETS
<br />
<br />A. S umm My
<br />Capital assets at June 30 are comprised of the following:
<br /> Beginning
<br /> Balance Ending
<br /> as Restated Additions Retirements Transfers Balance
<br /> $ $ $ $ $
<br />Governmental Activities
<br />Capital assets not being depreciated:
<br />Land 11~577~645 3,848 11,581,493
<br />Construction in progress 33,917,068 16,581,464 (2,035,199) 48,463,333
<br />Total capital assets not being depreciated 45,494,713 16,585,312 (2,035,199) 60,044,826
<br />Capital assets being depreciated:
<br />Buildings 56,024,331 56,024,331
<br />Accumulated depreciation (11,339,746) (1,120,487) (12,460,233)
<br />Parks 16,580,735 574,745 83,806 17,239,286
<br />Accumulated depreciation (6,316,733) (693,139) (7,009,872)
<br />Streets 60,303,896 60,303,896
<br />Accumulated depreciation (19,948,951) (2,633,451) (22,582,402)
<br />Bridges 2,248,335 2,248,335
<br />Accumulated depreciation (1,000,660) (74,944) (1,075,604)
<br />Traffic Signals 1,968,385 1,968,385
<br />Accumulated depreciation (845,635) (98,419) (944,054)
<br />Storm Drains 2,913,868 2,225,316 1,875,986 7,015,170
<br />Accumulated depreciation (285,425) (128,099) (413,524)
<br />Machinery and equipment 16,029,658 571,075 (1,387,558) 75,407 15,288,582
<br />Accumulated depreciation (8,710,266) (975,402) 1,279,960 (8,405,708)
<br />
<br />Net capital assets being depreciated 107,621,792 (2,352,805) (107,598) 2,035,199 107,196,588
<br />Governmental activity capital assets, net 153,116,505 14,232,507 (107,598) 167,241,414
<br />
<br />Business-Type Activities
<br />Capital assets not being depreciated:
<br />Land 3,447,522 3,447,522
<br />Construction in progress 18,342,782 6,722,430 (1,213,776) 23,851,436
<br />Total capital assets not being depreciated 21,790,304 6,722,430 (1,213,776) 27,298,958
<br />Capital assets being depreciated:
<br />Harbor Improvements 3~291~997 3,291,997
<br />Accumulated depreciation (1~849~920) (88,662) (1,938,582)
<br />Buildings 9,299,203 8,094 190,766 9,498,063
<br />Accumulated depreciation (3,029,850) (203,237) (3,233,087)
<br />Machinery and equipment 2,003,569 10,146 (35,081) 23,010 2,001,644
<br />Accumulated depreciation (1,791,569) (79,248) 34,932 (1,835,885)
<br />Improvements other than buildings 76,118,915 (351,788) 1,000,000 76,767,127
<br />Accumulated depreciation (27,770,795) (1,576,802) 73,973 (29,273,624)
<br />Net capital assets being depreciated 56,271,550 (1,929,709) (277,964) 1,213,776 55,277,653
<br />Business-type activity capital assets, net 78,061,854 4,792,721 (277,964) 82,576,611
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