2019 Comprehensive Annual Financial Report (CAFR)

C. Capital Assets Capital asset activity of the year ended June 30, 2019 was as follows:

Beginning Balance

Ending Balance

Increases

Adjustments

Decreases

Governmental Activities:

Capital Assets, Non-depreciable: Land Construction in Progress

$ 99,422,043 13,419,839 112,841,882

$ 4,056,070 8,524,480 12,580,550

$ (1,897,032)

$

(4) $

101,581,077 15,620,930 117,202,007

(6,323,389) (6,323,393)

Total Capital Assets Non-Depreciable

(1,897,032)

Capital Assets, Depreciable: Buildings Improvements Other Than Buildings Furniture, Fixtures, Machinery and Equipment Infrastructure Intangible Assets - Software & Licenses Total Capital Assets, Depreciable

188,139,852 45,768,976 171,939,064 334,264,159 4,240,843 744,352,894 (86,918,914) (21,869,809) (114,688,616) (155,243,783) (4,200,308) (382,921,430)

5,187,471 570,759 18,666,721 13,125,248

(18,396)

193,308,927 46,339,735 182,339,235 349,286,439 4,168,935 775,443,271 (91,579,684) (23,798,735) (122,401,230) (162,323,051) (4,156,356) (404,259,056)

(8,266,550)

1,897,032

(71,908) (8,356,854)

37,550,199

1,897,032

Less Accumulated Depreciation For: Buildings Improvements Other Than Buildings

(4,677,145) (1,928,926) (15,612,138) (7,079,268)

16,375

Furniture, Fixtures, Machinery and Equipment

7,899,524

Infrastructure

Intangible Assets - Software & Licenses

(27,956)

71,908

Total Accumulated Depreciation

(29,325,433)

7,987,807

Total Capital Assets, Depreciable, Net

361,431,464

8,224,766

1,897,032

(369,047)

371,184,215

Capital Assets, Net Governmental Activities

$ 474,273,346 $ 20,805,316 $

$ (6,692,440) $ 488,386,222

37t