2021 Annual Comprehensive Financial Report

C. Capital Assets Capital asset activity of the year ended June 30, 2021 was as follows:

Beginning

Ending Balance

Increases Adjustments Decreases

Balance

Governmental Activities: Capital Assets, Non-depreciable: Land

$

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

$

3,283,981 17,365,168 20,649,149

$

$

(23,203)

116,939,018 $

Construction in Progress

(17,344,774) (17,367,977)

25,213,006 142,152,024

Total Capital Assets Non-Depreciable

Capital Assets, Depreciable: Buildings

192,298,813 49,567,244 190,984,747 384,657,457

18,017,300 2,588,348 21,305,590 23,526,795

(1,063,318)

209,252,795 52,136,290 207,567,843 408,184,252

Improvements Other Than Buildings

(19,302)

Furniture, Fixtures, Machinery and Equipment

(4,722,494)

Infrastructure

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

4,168,935

522,306

(216,751) (6,021,865)

4,474,490

821,677,196

65,960,339

881,615,670

(95,716,277) (25,834,688) (132,977,320) (170,148,928) (4,160,548) (428,837,761)

(5,048,472) (2,145,858) (17,605,220) (8,319,361)

509,486 19,301

(100,255,263) (27,961,245) (146,000,447) (178,468,289) (4,094,662) (456,779,906)

(15,807)

4,597,900

Infrastructure

Intangible Assets - Software & Licenses

(150,865)

216,751 5,343,438

Total Accumulated Depreciation

(33,269,776)

(15,807)

Total Capital Assets, Depreciable, Net

392,839,435

32,690,563

(15,807)

(678,427)

424,835,764

Capital Assets, Net Governmental Activities

$

531,710,287

53,339,712 $

$

(15,807)

(18,046,404) $

566,987,788 $

37t