2020 Comprehensive Annual Financial Report

C. Capital Assets Capital asset activity of the year ended June 30, 2020 was as follows:

Beginning Balance

Ending Balance

Increases

Adjustments

Decreases

Governmental Activities:

Capital Assets, Non-depreciable: Land Construction in Progress

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

$ 12,245,012 20,405,186 32,650,198

$ (137,849)

$ (10,000) $ (10,833,504) (10,843,504)

113,678,240 25,192,612 138,870,852

Total Capital Assets Non-Depreciable

(137,849)

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

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)

391,936 3,227,509 15,601,307 35,371,018

(1,382,795)

(19,255)

192,298,813 49,567,244 190,984,747 384,657,457 4,168,935 821,677,196 (95,716,277) (25,834,688) (132,977,320) (170,148,928) (4,160,548) (428,837,761)

(6,955,795)

54,591,770

(1,382,795)

(6,975,050)

Less Accumulated Depreciation For: Buildings Improvements Other Than Buildings

(4,669,339) (2,035,953) (17,196,549) (7,825,877)

513,937

18,809

Furniture, Fixtures, Machinery and Equipment

6,620,459

Infrastructure

Intangible Assets - Software & Licenses

(4,192)

Total Accumulated Depreciation

(31,731,910)

513,937

6,639,268

Total Capital Assets, Depreciable, Net

371,184,215

22,859,860

(868,858)

(335,782)

392,839,435

Capital Assets, Net Governmental Activities $ 488,386,222 $ 55,510,058 $ (1,006,707) $ (11,179,286) $ 531,710,287

37t