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NOTE 6 - CAPITAL ASSETS
<br />A. Governmental Activities
<br />Primary Government
<br />Governmental activities:
<br />Capital assets, not being depreciated:
<br />Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2012
<br />Beginning
<br />Balance
<br />Additions
<br />Land $ 138,388,559 $ 1,295,487 $
<br />Construction in progress 44,026,126 21,545,261
<br />Right-of-way
<br />Intangibles
<br />Infrastructure
<br />Total capital assets, not being depreciated
<br />Capital assets, being depreciated:
<br />Buildings and improvements
<br />Equipment
<br />Intangibles
<br />Infrastructure
<br />Total capital assets, being depreciated
<br />Less accumulated depreciation for:
<br />Buildings and improvements
<br />Equipment
<br />Intangibles
<br />Infrastructure
<br />Total accumulated depreciation
<br />Total capital assets, being depreciated, net
<br />53,740,521 2,045,707
<br />554,456 22,877
<br />3,575,067
<br />240,284,729 24,909,332
<br />187,177,188
<br />59,098,399
<br />2,883,863
<br />268,262,989
<br />517,422,439
<br />(40,396,475)
<br />(31,616,904)
<br />(2,168, 062)
<br />(138,796,487)
<br />7,485,489
<br />4,717,316
<br />669,256
<br />31,884,041
<br />44,756,102
<br />(5,269,277)
<br />(3,708,795)
<br />(256,078)
<br />(11,056,407)
<br />(212,977,928) (20,290,557)
<br />304,444,511
<br />Governmental activities capital assets, net $ 544,729,240 $
<br />24,465,545
<br />Deletions
<br />(50,796) $
<br />(37, 446,190)
<br />(1,067,626)
<br />Ending
<br />Balance
<br />139,633,250
<br />28,125,197
<br />54,718,602
<br />577,333
<br />3,575,067
<br />(38,564,612) 226,629,449
<br />(167,323)
<br />(5,051,209)
<br />(102,351)
<br />194,495,354
<br />58,764,506
<br />3,450,768
<br />300,147,030
<br />(5,320,883) 556,857,658
<br />150,224
<br />2,881,440
<br />102,351
<br />(45,515,528)
<br />(32,444,259)
<br />(2,321,789)
<br />(149, 852, 894)
<br />3,134,015 (230,134,470)
<br />(2,186,868) 326,723,188
<br />49,374,877 $ (40,751,480) $ 553,352,637
<br />The beginning balance reported for accumulated depreciation for the buildings and improvements was
<br />increased by $1,347,429 and the beginning balance for equipment was decreased by $1,347,429 to
<br />reflect the reclassification of a capital asset from equipment to improvement.
<br />66
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