2024 Annual Comprehensive Report

D. Capital Assets Capital asset activity of the year ended June 30, 2024 was as follows:

Beginning

Ending Balance

Increases

Decreases

Balance

Governmental Activities: Capital Assets, Non-depreciable: Land

$

119,980,563 $

2,880,959 22,552,089 25,433,048

$

(27,218)

$ 122,834,304

Construction in Progress

25,761,075 145,741,638

(1,271,043) (1,298,261)

47,042,121 169,876,425

Total Capital Assets Non-Depreciable

Capital Assets, Depreciable: Buildings

229,752,376 59,607,893 188,668,311 429,847,725

1,280,856

(832,548) (71,934) (8,855,855)

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

Improvements Other Than Buildings

163,114

Furniture, Fixtures, Machinery and Equipment

16,847,086 5,222,747

Infrastructure

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

4,866,786

.

4,866,786

17,561,150 8,205,596 4,137,644

2,061,032 2,661,092 1,420,219

(1,008,640)

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

Lease Buildings

Lease Computer Equipment

(158,436)

Lease Furniture IT Subscriptions

10,192

10,192

12,390,350 955,048,023

698,901

(535,352)

12,553,899 973,940,305

Total Capital Assets, Depreciable/Amortizable

30,355,047

(11,462,765)

Less Accumulated Depreciation/Amortization For: Buildings

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

(5,386,478) (2,408,477) (13,226,795) (8,863,084)

804,584 64,876

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

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

8,624,995

Infrastructure

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

(4,520,188)

(108,675) .

(4,628,863)

(6,412,283) (1,524,636) (1,688,076)

(4,057,416) (1,138,663) (1,330,673)

1,008,640

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

Lease Buildings

Lease Computer Equipment

158,436

Lease Furniture IT Subscriptions

(5,966)

(2,983)

(8,949)

(2,186,699)

(2,523,312) (39,046,556)

535,352

(4,174,659)

Total Accumulated Depreciation/Amortization

(494,503,415)

11,196,883

(522,353,088)

Total Capital Assets, Depreciable, Net

460,544,608

(8,691,509)

(265,882)

451,587,217

Capital Assets, Net Governmental Activities

$

606,286,246 $ 16,741,539

$

(1,564,143)

$ 621,463,642

39q