Comprehensive Annual Financial Report FY 2016

Beginning

Ending Balance

Balance

Increases

Adjustments

Decreases

Business-Type Activities: Capital Assets, Non-Depreciable: Land

45,637,668 $

$

230,973

$ $

$

45,868,641 90,094,469 22,252,477 158,215,587

Construction in Progress

44,941,551 21,179,337 111,758,556

50,993,227 1,073,140 52,297,340

(5,840,309)

Intangible Assets - Easements

Total Capital Assets Non-Depreciable

(5,840,309)

Capital Assets, Depreciable: Buildings

302,311,075 55,767,214 55,242,813 649,076,654

9,565,438

(3,218,168)

308,658,345 55,727,895 58,175,485 661,812,618 93,558,671 1,177,933,014 (136,056,414) (26,387,193) (32,837,685) (301,952,366) (15,409,109) (512,642,767)

Improvements Other Than buildings

(39,319) (73,942)

Furniture, Fixtures, Machinery and Equipment

3,006,614 12,735,964

Infrastructure

892,278

Intangible Assets: Water Rights, Software & License 92,666,393

Total Capital Assets, Depreciable

1,155,064,149

26,200,294

(3,331,429)

Less Accumulated Depreciation/Amortization for: Buildings

(130,791,151) (24,581,601) (30,105,483) (287,683,249)

(8,251,509) (1,840,345) (2,786,534) (14,505,443) (1,936,280) (29,320,111)

(231,732)

3,217,978

Improvements Other Than Buildings

34,753 57,929

Furniture, Fixtures, Machinery and Equipment

(3,597)

Infrastructure

236,326

Intangible Assets: Water Rights, Software & License (13,472,829)

Total Accumulated Depreciation

(486,634,313)

997

3,310,660

Total Capital Assets, Depreciable, Net

668,429,836

(3,119,817)

997

(20,769)

665,290,247

Capital Assets, Net Business-Type Activities

780,188,392 $

49,177,523 $

$

997

$

(5,861,078)

823,505,834 $

Depreciation expense was charged to functions/programs of the primary government as follows: Governmental Activities: General Government $

294,440

Public Safety

1,859,444 6,026,309

Transportation, including depreciation of general infrastructure assets

Field Operations

37,385 734,290

Engineering and Building Maintenance

Culture and Recreation

3,532,078

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

10,386,480 22,870,426

Total depreciation, amortization expense - Governmental Activities

$

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

$

23,458,134 1,779,532 2,942,957

Stormwater Management Fund War Memorial ColiseumFund

Parking Facilities Fund

587,233 552,255

Solid Waste Management Fund

Total depreciation, amortization expense - Business-Type Activities

$

29,320,111

38t