2019 Comprehensive Annual Financial Report (CAFR)

Beginning Balance

Ending Balance

Increases

Adjustments

Decreases

Business-Type Activities: Capital Assets, Non-Depreciable: Land Construction in Progress Intangible Assets - Easements

$ 55,001,004 117,735,389 23,931,325 196,667,718

$ 8,829,488 113,378,739 1,117,952 123,326,179

$ (1,679,909)

$ (52,250,557)

$ 62,150,583 178,863,571 25,049,277 266,063,431

Total Capital Assets Non-Depreciable

(1,679,909)

(52,250,557)

Capital Assets, Depreciable: Buildings

48,396,254 983,680 11,873,797 11,969,409 1,199,311 74,422,451 (11,813,749) (1,987,207) (6,492,488) (16,404,078) (2,040,152) (38,737,674)

350,917,138 60,043,252 101,569,489 735,742,903 95,901,565 1,344,174,347 (159,543,142) (30,312,068) (54,092,191) (333,801,400) (19,326,131) (597,074,932)

1,679,909

400,993,301 61,026,932 109,432,241 747,673,752 97,100,876 1,416,227,102 (171,440,885) (32,299,275) (56,625,312) (350,203,550) (21,366,283) (631,935,305)

Improvements Other Than Buildings

(4,011,045) (38,560)

Furniture, Fixtures, Machinery and Equipment

Infrastructure

Intangible Assets: Water Rights, Software & License

Total Capital Assets, Depreciable

1,679,909

(4,049,605)

Less Accumulated Depreciation/Amortization for: Buildings

(83,994)

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

3,959,367 1,928

Infrastructure

Intangible Assets: Water Rights, Software & License Total Accumulated Depreciation/Amortization

(83,994)

3,961,295

Total Capital Assets, Depreciable, Net

747,099,415

35,684,777

1,595,915

(88,310)

784,291,797

Capital Assets, Net Business-Type Activities

$ 943,767,133 $ 159,010,956 $

$ (52,338,867) $ 1,050,355,228

Depreciation/Amortization expense was charged to functions/programs of the primary government as follows:

Governmental Activities: General Government

$

162,206 1,831,120 7,360,620

Public Safety

Transportation, including depreciation of general infrastructure assets

Field Operations

31,769 707,681

Engineering and Building Maintenance

Culture and Recreation

4,480,880

Capital assets held by the government's Internal Service Funds are charged to the various functions based on their usage of the assets

14,751,157 29,325,433

Total depreciation, amortization expense - Governmental Activities

$

Business-Type Activities: Water Resources Fund, including depreciation of infrastructure assets

$

29,080,866 1,987,499 3,234,560

Stormwater Management Fund

ColiseumFund

Parking Facilities Fund

569,538 433,564

Solid Waste Management Fund

GTAC

3,431,647 38,737,674

Total depreciation, amortization expense - Business-Type Activities

$

37u