2021 Annual Comprehensive Financial Report

Beginning

Ending Balance

Balance

Decreases

Increases Adjustments

Business-Type Activi ties: Capital Asset s, Non-Depreciable: Land

$

61,666,163 175,237,008 26,239,893 263,143,064

$

304,501

$

$

(19,260)

$

61,951,404 146,006,539 26,622,952 234,580,895

Const ruct ion in Progress

54,015,635

(83,246,104)

Intangible Asset s - Easement s

382,115

944

Total Capital Asset s Non-Depreciable

54,702,251

944 (83,265,364)

Capital Asset s, Depreciable: Buildings

486,563,382 61,241,734 123,153,369 775,062,595 98,039,270

45,744,969 23,082,511 5,005,858 26,321,996 1,021,471

(19,559) (50,642)

532,288,792 84,273,603 126,008,531 801,754,964 99,060,741 1,643,386,631 (201,360,049) (36,866,583) (67,935,986) (384,668,576) (25,368,007) (716,199,201)

Improvement s Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

(2,150,696)

Infrast ructure

370,373

Intangible Asset s: Water Right s, Software & Licenses

Total Capital Asset s, Depreciable

1,544,060,350 101,176,805

370,373

(2,220,897)

Less Accumulated Depreciat ion/Amort izat ion for: Buildings

(185,911,122) (34,294,473) (62,128,785) (367,326,530) (23,369,565) (673,030,475)

(15,467,266) (2,614,422) (7,519,816) (17,342,046) (1,998,442) (44,941,992)

18,339 42,312

Improvement s Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

1,712,615

Infrast ructure

Intangible Asset s: Water Right s, Software & Licenses Total Accumulated Depreciat ion/Amort izat ion

1,773,266

Total Capital Asset s, Depreciable, Net

871,029,875

56,234,813

370,373

(447,631)

927,187,430

Capital Asset s, Net Business-Type Act ivit ies

1,134,172,939 $

110,937,064 $

$

371,317

(83,712,995) $

1,161,768,325 $

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

Governmental Activities: General Government

$

411,054 1,949,977 8,655,004

Public Safety

Transportation, including depreciation of general infrastructure assets

Field Operations

22,707 780,719

Engineering and Building Maintenance

Culture and Recreation

4,762,351

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

16,703,771 33,285,583

Total depreciation, amortization expense - Governmental Activities

$

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

$

32,218,889 1,894,761 5,989,654 1,080,295 3,356,574 44,941,992 401,819

Stormwater Management Fund

ColiseumFund

Parking Facilities Fund

Solid Waste Management Fund

Greensboro Transit Advisory Commission

Total depreciation, amortization expense - Business-Type Activities

$

37u