Note 10 Capital Assets
Capital asset activity for the year was as follows:
| Beginning | Ending | |||
|---|---|---|---|---|
| Balance | Additions | Retirements | Balance | |
| Governmental Activities | ||||
| Capital Assets not being Depreciated: | ||||
| Land | $ 863,602 | $ 51,546 | $ 3,394 | $ 911,754 |
| Construction in Progress-Infrastructure | 997,893 | 445,367 | 166,653 | 1,276,607 |
| Construction in Progress | 250,443 | 451,868 | 242,040 | 460,271 |
| Total Capital Assets not being Depreciated | 2,111,938 | 948,781 | 412,087 | 2,648,632 |
| Other Capital Assets: | ||||
| Buildings | 2,357,825 | 242,040 | 60,649 | 2,539,216 |
| Improvements Other than Buildings | 295,720 | 33,485 | 17,815 | 311,390 |
| Equipment | 1,351,275 | 68,999 | 67,057 | 1,353,217 |
| Infrastructure | 9,050,755 | 166,653 | - | 9,217,408 |
| Total Other Capital Assets at Historical Cost | 13,055,575 | 511,177 | 145,521 | 13,421,231 |
| Less: Accumulated Depreciation For: | ||||
| Buildings | 1,656,466 | 63,480 | 60,649 | 1,659,297 |
| Improvements Other than Buildings | 250,284 | 15,749 | 17,815 | 248,218 |
| Equipment | 803,917 | 165,579 | 74,741 | 894,755 |
| Infrastructure | 3,331,042 | 404,614 | - | 3,735,656 |
| Total Accumulated Depreciation | 6,041,709 | 649,422 | 153,205 | 6,537,926 |
| Other Capital Assets, Net | 7,013,866 | (138,245) | (7,684) | 6,883,305 |
| Governmental Activities, Capital Assets, Net | $ 9,125,804 | $ 810,536 | $ 404,403 | $ 9,531,937 |
| * Depreciation expense was charged to functions as follows: | ||||
| Governmental Activities: | ||||
| Legislative | $ 5,323 | |||
| General Government | 42,896 | |||
| Regulation and Protection | 30,203 | |||
| Conservation and Development | 11,217 | |||
| Health and Hospitals | 10,947 | |||
| Transportation | 455,960 | |||
| Human Services | 3,141 | |||
| Education, Libraries and Museums | 32,188 | |||
| Corrections | 33,934 | |||
| Judicial | 13,767 | |||
| Capital assets held by the government's internal | ||||
| service funds are charged to the various functions | ||||
| based on the usage of the assets | 9,846 | |||
| Total Depreciation Expense | $ 649,422 | |||
| Beginning | Ending | |||
|---|---|---|---|---|
| Balance | Additions | Retirements | Balance | |
| Business-Type Activities | ||||
| Capital Assets not being Depreciated: | ||||
| Land | $ 43,654 | $ 1,122 | $ 2 | $ 44,774 |
| Construction in Progress | 385,252 | 300,706 | 400,819 | 285,139 |
| Total Capital Assets not being Depreciated | 428,906 | 301,828 | 400,821 | 329,913 |
| Capital Assets being Depreciated: | ||||
| Buildings | 1,973,763 | 440,002 | 7,285 | 2,406,480 |
| Improvements Other Than Buildings | 316,956 | 46,292 | 1,254 | 361,994 |
| Equipment | 666,786 | 79,888 | 26,540 | 720,134 |
| Total Other Capital Assets at Historical Cost | 2,957,505 | 566,182 | 35,079 | 3,488,608 |
| Less: Accumulated Depreciation For: | ||||
| Buildings | 630,332 | 69,815 | 5,631 | 694,516 |
| Improvements Other Than Buildings | 117,208 | 15,338 | 600 | 131,946 |
| Equipment | 329,277 | 55,475 | 20,259 | 364,493 |
| Total Accumulated Depreciation | 1,076,817 | 140,628 | 26,490 | 1,190,955 |
| Other Capital Assets, Net | 1,880,688 | 425,554 | 8,589 | 2,297,653 |
| Business-Type Activities, Capital Assets, Net | $ 2,309,594 | $ 727,382 | $ 409,410 | $ 2,627,566 |
Component Units
Capital assets of the component units consisted of the following as of June 30, 2003:
| Land | $ 27,774 |
| Buildings | 189,832 |
| Improvements other than Buildings | 362 |
| Machinery and Equipment | 235,965 |
| Construction in Progress | 36 |
| Total Capital Assets | 453,969 |
| Accumulated Depreciation | (218,034) |
| Capital Assets, net | $ 235,935 |