|
7.1.G. - Page 77
<br /> Notes to the Basic Financial Statements
<br /> For the year ended June 30, 2013
<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 30, 977, 979 30,977, 979
<br /> Construction in progress 12,326,909 10,831,226 (2,906,062) 20,252,073
<br /> Total capital assets not being depreciated 43,304,888 10,831,226 (2,906,062) 51,230,052
<br /> Capital assets being depreciated:
<br /> Buildings 83,180,790 128,225 83,309,015
<br /> Accumulated depreciation (23,430,375) (1,662,874) (25,093,249)
<br /> Improvements other than buildings 2,864,553 1,253,110 4,117,663
<br /> Accumulated depreciation (1,272,179) (105,247) (1,377,426)
<br /> Parks 26,936,438 26,936,438
<br /> Accumulated depreciation (13,473,824) (889,623) (14,363,447)
<br /> Streets 107, 969,139 1,113, 304 109,082, 443
<br /> Accumulated depreciation (52,409,507) (4,417,701) (56,827,208)
<br /> Bridges 2,248,335 2,248,335
<br /> Accumulated depreciation (1,675,161) (74,945) (1,750,106)
<br /> Traffic Signals 2,606,620 2,606,620
<br /> Accumulated depreciation (1,821,266) (100,952) (1,922,218)
<br /> Storm Drains 7,326,474 7,326,474
<br /> Accumulated depreciation (1,341,366) (191,923) (1,533,289)
<br /> Machinery & Equipment 20,838,244 375,454 (661,471) 411,423 20,963,650
<br /> Accumulated depreciation (10,457,280) (1,521,381) 575,436 (11,403,225)
<br /> Net capital assets being depreciated 148,089,635 (8,589,192) (86,035) 2,906,062 142,320,470
<br /> Governmental activity capital assets, net 191,394,523 2,242,034 (86,035) 193,550,522
<br /> Business -Type Activities
<br /> Capital assets not being depreciated:
<br /> Land 3,447, 522 3,447, 522
<br /> Construction in progress 9,211,772 14,906,738 (229,453) (8,998,745) 14,890,312
<br /> Total capital assets not being depreciated 12,659,294 14,906,738 (229,453) (8,998,745) 18,337,834
<br /> Capital assets being depreciated
<br /> Harbor Improvements 4,202,188 3,383 (183,460) 23,329 4,045,440
<br /> Accumulated depreciation (2,727,863) (114,157) 26,354 (2,815,666)
<br /> Buildings 60,295,783 916,792 61,212,575
<br /> Accumulated depreciation (9,315,032) (1,260,611) (10,575,643)
<br /> Machinery and equipment 1,632,457 12,249 1,644,706
<br /> Accumulated depreciation (1,228,121) (93,958) (1,322,079)
<br /> Improvements other than buildings 154,046,693 241,938 (1,045,260) 8,058,624 161,301,995
<br /> Accumulated depreciation (44,563,860) (3,764,894) 488,785 (47,839,969)
<br /> Net capital assets being depreciated 162,342,245 (4,976,050) (713,581) 8,998,745 165,651,359
<br /> Business -type activity capital assets,net 175,001,539 9,930,688 (943,034) 183,989,193
<br /> 49
<br />
|