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 | $ 911,754 | $ 28,160 | $ 4,955 | $ 934,959 | |
| Construction in Progress-Infrastructure | 1,276,607 | 383,532 | 324,706 | 1,335,433 | |
| Construction in Progress | 530,693 | 107,895 | 302,086 | 336,502 | |
| Total Capital Assets not being Depreciated | 2,719,054 | 519,587 | 631,747 | 2,606,894 | |
| Other Capital Assets: | |||||
| Buildings | 2,539,216 | 225,317 | 7,483 | 2,757,050 | |
| Improvements Other than Buildings | 311,390 | 90,954 | 275 | 402,069 | |
| Equipment | 1,353,217 | 162,541 | 211,481 | 1,304,277 | |
| Infrastructure | 9,217,408 | 324,706 | - | 9,542,114 | |
| Total Other Capital Assets at Historical Cost | 13,421,231 | 803,518 | 219,239 | 14,005,510 | |
| Less: Accumulated Depreciation For: | |||||
| Buildings | 1,659,297 | 68,926 | 7,483 | 1,720,740 | |
| Improvements Other than Buildings | 248,218 | 20,283 | 275 | 268,226 | |
| Equipment | 894,755 | 175,185 | 211,481 | 858,459 | |
| Infrastructure | 3,735,656 | 410,456 | - | 4,146,112 | |
| Total Accumulated Depreciation | 6,537,926 | 674,850 | * | 219,239 | 6,993,537 |
| Other Capital Assets, Net | 6,883,305 | 128,668 | - | 7,011,973 | |
| Governmental Activities, Capital Assets, Net | $ 9,602,359 | $ 648,255 | $ 631,747 | $ 9,618,867 | |
| * Depreciation expense was charged to functions as follows: | |||||
| Governmental Activities: | |||||
| Legislative | $ 4,902 | ||||
| General Government | 32,166 | ||||
| Regulation and Protection | 30,426 | ||||
| Conservation and Development | 10,504 | ||||
| Health and Hospitals | 12,079 | ||||
| Transportation | 481,186 | ||||
| Human Services | 3,009 | ||||
| Education, Libraries and Museums | 32,739 | ||||
| Corrections | 33,175 | ||||
| Judicial | 14,417 | ||||
| Capital assets held by the government's internal | |||||
| service funds are charged to the various functions | |||||
| based on the usage of the assets | 20,247 | ||||
| Total Depreciation Expense | $ 674,850 | ||||
| Beginning | Ending | |||
|---|---|---|---|---|
| Balance | Additions | Retirements | Balance | |
| Business-Type Activities | ||||
| Capital Assets not being Depreciated: | ||||
| Land | $ 44,774 | $ 7,345 | $ 210 | $ 51,909 |
| Construction in Progress | 285,139 | 185,980 | 177,695 | 293,424 |
| Total Capital Assets not being Depreciated | 329,913 | 193,325 | 177,905 | 345,333 |
| Capital Assets being Depreciated: | ||||
| Buildings | 2,400,582 | 293,755 | 9,323 | 2,685,014 |
| Improvements Other Than Buildings | 361,994 | 32,362 | 1,156 | 393,200 |
| Equipment | 718,721 | 68,905 | 37,851 | 749,775 |
| Total Other Capital Assets at Historical Cost | 3,481,297 | 395,022 | 48,330 | 3,827,989 |
| Less: Accumulated Depreciation For: | ||||
| Buildings | 694,516 | 79,484 | 5,278 | 768,722 |
| Improvements Other Than Buildings | 131,946 | 15,809 | 100 | 147,655 |
| Equipment | 363,210 | 56,275 | 19,497 | 399,988 |
| Total Accumulated Depreciation | 1,189,672 | 151,568 | 24,875 | 1,316,365 |
| Other Capital Assets, Net | 2,291,625 | 243,454 | 23,455 | 2,511,624 |
| Business-Type Activities, Capital Assets, Net | $ 2,621,538 | $ 436,779 | $ 201,360 | $ 2,856,957 |
Component Units
Capital assets of the component units consisted of the following as of June 30, 2004:
| Land | $ 27,774 |
| Buildings | 197,211 |
| Improvements other than Buildings | 1,591 |
| Machinery and Equipment | 237,181 |
| Construction in Progress | 501 |
| Total Capital Assets | 464,258 |
| Accumulated Depreciation | (236,332) |
| Capital Assets, net | $ 227,926 |