2025 Annual Comprehensive Report

D. Capital Assets Capital asset activity of the year ended June 30, 2025 was as follows:

Beginning Balance

Increases/ Transfers

Decreases/ Transfers

Ending Balance

Governmental Activities: Capital Assets, Non-depreciable: Land

$

122,834,304 $

659,576$

$ 123,493,880

Construction in Progress

47,042,121 169,876,425

37,303,014 37,962,590

(7,371,520) (7,371,520)

76,973,615 200,467,495

Total Capital Assets Non-Depreciable

Capital Assets, Depreciable: Buildings

230,200,684 59,699,073 196,659,542 435,070,472

839,010

(68,323) (26,000)

230,971,371 62,511,691 218,171,048 435,523,887

Improvements Other Than Buildings

2,838,618 25,425,679

Furniture, Fixtures, Machinery and Equipment

(3,914,173)

Infrastructure

453,415

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

4,866,786

106,218 .

4,973,004

18,613,542 10,866,688 5,399,427

2,680,446

(1,533,108)

19,760,880 10,866,688 5,215,671

Lease Buildings

Lease Computer Equipment

1,269,217

(1,452,973) (10,192) (329,593) (7,334,362)

Lease Furniture IT Subscriptions

10,192

12,553,899 973,940,305

1,253,753 34,866,356

13,478,059

Total Capital Assets, Depreciable/Amortizable

1,001,472,299

Less Accumulated Depreciation/Amortization For: Buildings

(115,671,602) (35,125,215) (143,110,138) (204,648,991)

(5,372,973) (2,446,916) (14,675,910) (8,852,907)

36,321 26,000

(121,008,254) (37,546,131) (153,921,962) (213,501,898)

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

3,864,086

Infrastructure

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

(4,628,863)

(176,894) .

(4,805,757)

(9,461,059) (2,663,299) (2,860,313)

(4,391,880) (1,316,066) (1,417,431)

1,533,102

(12,319,837) (3,979,365) (2,824,771)

Lease Buildings

Lease Computer Equipment

1,452,973

Lease Furniture IT Subscriptions

(8,949)

(1,243)

10,192 329,593

(4,174,659)

(2,554,530) (41,206,750)

(6,399,596)

Total Accumulated Depreciation/Amortization

(522,353,088)

7,252,267

(556,307,571)

Total Capital Assets, Depreciable/Amortizable, Net

451,587,217

(6,340,394)

(82,095)

445,164,728

Capital Assets, Net Governmental Activities

$

621,463,642 $ 31,622,196

$

(7,453,615)

$ 645,632,223

39s