2023 Annual Comprehensive Report

D. Capital Assets Capital asset activity of the year ended June 30, 2023 was as follows:

Beginning

Ending Balance

Increases

Decreases

Balance

Governmental Activities: Capital Assets, Non-depreciable: Land

$

118,436,755 $

1,543,808$

$ 119,980,563

Construction in Progress

16,848,296 135,285,051

15,681,674 17,225,482

(6,768,895) (6,768,895)

25,761,075 145,741,638

Total Capital Assets Non-Depreciable

Capital Assets, Depreciable: Buildings

226,039,325 57,262,264 179,083,568 420,981,281 27,017,609

3,735,567 2,345,629 14,892,529 9,989,574 4,788,445

(22,516)

229,752,376 59,607,893 188,668,311 429,847,725 29,914,582 4,866,786 12,390,350 955,048,023

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

(5,307,786) (1,123,130) (1,891,472)

Infrastructure

Intangible Assets - Right to Use Lease Assets Intangible Assets - Software & Licenses

4,915,004

(48,218)

Intangible Assets - Right to Use IT Subscription Assets Total Capital Assets, Depreciable/Amortizable

12,390,350 48,142,094

915,299,051

(8,393,122)

Less Accumulated Depreciation/Amortization For: Buildings

(105,652,049) (30,317,537) (130,439,874) (187,054,144)

(5,446,672) (2,464,077) (13,053,752) (8,771,030) (5,965,853) (228,676) (2,186,699) (38,116,759)

9,013

(111,089,708) (32,781,614) (138,508,338) (195,785,907)

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

4,985,288

Infrastructure

39,267

Intangible Assets - Right to Use Lease Assets Intangible Assets - Software & Licenses

(5,556,580) (4,333,631)

1,891,472

(9,630,961) (4,520,188) (2,186,699)

42,119

Intangible Assets - Right to Use IT Subscription Assets Total Accumulated Depreciation/Amortization

(463,353,815)

6,967,159

(494,503,415)

Total Capital Assets, Depreciable, Net

451,945,236

10,025,335

(1,425,963)

460,544,608

Capital Assets, Net Governmental Activities

$

587,230,287 $ 27,250,817

$

(8,194,858)

$ 606,286,246

40q