2022 Annual Comprehensive Financial Report

Beginning

Ending Balance

Balance

Decreases

Increases Adjustments

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

$

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

$

95,589

$

$

$

62,046,993 186,942,136 27,229,947 276,219,076

Const ruct ion in Progress

72,420,298

(31,484,701)

Intangible Asset s - Easement s

606,995

Total Capital Asset s Non-Depreciable

73,122,882

(31,484,701)

Capital Asset s, Depreciable: Buildings

532,288,792 84,273,603 126,008,531 801,754,964 99,060,741

12,181,501 1,152,987 7,539,735 21,778,128 1,094,357

(105,558) (40,949) (2,871,030) (108,845)

544,364,735 85,385,641 130,677,236 823,424,247 100,155,098 1,684,006,957 (217,132,986) (39,535,907) (73,245,112) (402,466,847) (27,385,886) (759,766,738)

Improvement s Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

Infrast ructure

Intangible Asset s: Water Right s, Software & Licenses

Total Capital Asset s, Depreciable

1,643,386,631 43,746,708

(3,126,382)

Less Accumulated Depreciat ion/Amort izat ion for: Buildings

(201,360,049) (36,866,583) (67,935,986) (384,668,576) (25,368,007) (716,199,201)

(15,772,937) (2,683,658) (7,893,623) (17,848,846) (2,017,879) (46,216,943)

Improvement s Other Than Buildings

14,334

Furniture, Fixtures, Machinery and Equipment

2,584,497

Infrast ructure

50,575

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

2,649,406

Total Capital Asset s, Depreciable, Net

927,187,430

(2,470,235)

(476,976)

924,240,219

Capital Asset s, Net Business-Type Act ivit ies

1,161,768,325 $

70,652,647 $

(31,961,677) $

1,200,459,295 $

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

Governmental Activities: General Government

$

365,771 2,327,593 8,920,349

Public Safety

Transportation, including depreciation of general infrastructure assets

Field Operations

22,707 851,234

Engineering and Building Maintenance

Culture and Recreation

5,461,602

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

11,606,548 29,555,804

Total depreciation, amortization expense - Governmental Activities

$

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

$

33,223,992 1,959,187 6,001,980 1,126,632 383,741 3,521,411 46,216,943

Stormwater Management Fund

ColiseumFund

Parking Facilities Fund

Solid Waste Management Fund

Greensboro Transit Advisory Commission

Total depreciation, amortization expense - Business-Type Activities

$

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