Note 9 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 | $ 435,227 | $ 37,904 | $ 5,649 | $ 467,482 | |
| Land-Infrastructure | 384,653 | 11,467 | - | 396,120 | |
| Construction in Progress-Infrastructure | 885,615 | 429,683 | 317,405 | 997,893 | |
| Construction in Progress | 231,115 | 312,664 | 293,336 | 250,443 | |
| Total Capital Assets not being Depreciated | 1,936,610 | 791,718 | 616,390 | 2,111,938 | |
| Other Capital Assets: | |||||
| Buildings | 2,095,991 | 294,124 | 32,290 | 2,357,825 | |
| Improvements Other than Buildings | 279,061 | 16,791 | 132 | 295,720 | |
| Equipment | 1,263,839 | 128,400 | 40,964 | 1,351,275 | |
| Infrastructure | 8,733,350 | 317,405 | - | 9,050,755 | |
| Total Other Capital Assets at Historical Cost | 12,372,241 | 756,720 | 73,386 | 13,055,575 | |
| Less: Accumulated Depreciation For: | |||||
| Buildings | 1,573,056 | 115,700 | 32,290 | 1,656,466 | |
| Improvements Other than Buildings | 151,346 | 99,070 | 132 | 250,284 | |
| Equipment | 704,483 | 140,398 | 40,964 | 803,917 | |
| Infrastructure | 2,938,776 | 392,266 | - | 3,331,042 | |
| Total Accumulated Depreciation | 5,367,661 | 747,434 | * | 73,386 | 6,041,709 |
| Other Capital Assets, Net | 7,004,580 | 9,286 | - | 7,013,866 | |
| Governmental Activities, Captial Assets, Net | $ 8,941,190 | $ 801,004 | $ 616,390 | $ 9,125,804 | |
| * Depreciation expense was charged to functions as follows: | |||||
| Governmental Activities: | |||||
| Legislative | $ 6,196 | ||||
| General Government | 13,594 | ||||
| Regulation and Protection | 33,188 | ||||
| Conservation and Development | 9,060 | ||||
| Health and Hospitals | 9,766 | ||||
| Transportation | 603,451 | ||||
| Human Services | 2,941 | ||||
| Education, Libraries and Museums | 14,845 | ||||
| Corrections | 30,333 | ||||
| Judicial | 13,507 | ||||
| Capital assets held by the government's internal | |||||
| service funds are charge to the various functions | |||||
| based on the usage of the assets | 10,553 | ||||
| Total Depreciation Expense | $ 747,434 | ||||
| Beginning | Ending | |||
|---|---|---|---|---|
| Balance | Additions | Retirements | Balance | |
| Business-Type Activities | ||||
| Capital Assets not being Depreciated: | ||||
| Land | $ 43,997 | $ 2,766 | $ 685 | $ 46,078 |
| Construction in Progress | 282,317 | 233,143 | 131,224 | 384,236 |
| Total Capital Assets not being Depreciated | 326,314 | 235,909 | 131,909 | 430,314 |
| Capital Assets being Depreciated: | ||||
| Buildings | 1,809,862 | 179,360 | 7,070 | 1,982,152 |
| Improvements Other Than Buildings | 280,372 | 28,197 | 266 | 308,303 |
| Equipment | 619,249 | 62,013 | 20,331 | 660,931 |
| Total Other Capital Assets at Historical Cost | 2,709,483 | 269,570 | 27,667 | 2,951,386 |
| Less: Accumulated Depreciation For: | ||||
| Buildings | 614,354 | 59,588 | 3,303 | 670,639 |
| Improvements Other Than Buildings | 97,449 | 12,311 | 255 | 109,505 |
| Equipment | 266,459 | 45,912 | 16,880 | 295,491 |
| Total Accumulated Depreciation | 978,262 | 117,811 | 20,438 | 1,075,635 |
| Other Capital Assets, Net | 1,731,221 | 151,759 | 7,229 | 1,875,751 |
| Business-Type Activities, Capital Assets, Net | $ 2,057,535 | $ 387,668 | $ 139,138 | $ 2,306,065 |
Capital assets of the component units consisted of the following as of June 30, 2002:
| Land | $ 27,774 |
| Buildings | 202,027 |
| Improvements other than Buildings | 40 |
| Machinery and Equipment | 225,145 |
| Construction in Progress | 30 |
| Total Capital Assets | 455,016 |
| Accumulated Depreciation | (202,730) |
| Capital Assets, net | $ 252,286 |