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NOTE 6 - CAPITAL ASSETS —
<br />B. Business -type Activities
<br />Primary Government
<br />Business -type activities:
<br />Capital assets, not being depreciated:
<br />Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2012
<br />Continued
<br />L and
<br />Intangibles
<br />Construction in progress
<br />Total capital assets, not being depreciated
<br />Capital assets, being depreciated:
<br />Buildings, distribution systems, & improvements
<br />Intangibles
<br />Equipment
<br />Total capital assets, being depreciated
<br />Less accumulated depreciation for:
<br />Buildings, distribution systems, & improvements
<br />Intangibles
<br />Equipment
<br />Total accumulated depreciation
<br />Total capital assets, being depreciated, net
<br />Beginning
<br />Balance Additions Deletions
<br />$ 20,530,432 $
<br />1,388,379
<br />10,340,138
<br />32,258,949
<br />412,799,300
<br />900,367
<br />14,348,378
<br />428,048,045
<br />(180,309,133)
<br />(423,473)
<br />(12,438,956)
<br />(193,171,562)
<br />755,578 $
<br />42,733
<br />4,904,009
<br />5,702,320
<br />8,606,837
<br />6,980
<br />316,148
<br />Ending
<br />Balance
<br />- $ 21,286,010
<br />1,431,112
<br />6,535,100
<br />(8,709,047)
<br />(8,709,047) 29,252,222
<br />(1,194,636)
<br />(197,144)
<br />420, 211,501
<br />907,347
<br />14,467,382
<br />8,929,965 (1,391,780) 435,586,230
<br />(14,717,296)
<br />(69,298)
<br />(603,478)
<br />870,445
<br />173,596
<br />(194,155,984)
<br />(492,771)
<br />(12, 868, 83 8)
<br />(15,390,072) 1,044,041 (207,517,593)
<br />234,876,483 (6,460,107) (347,739) 228,068,637
<br />Business -type activities capital assets, net $ 267,135,432 $ (757,787) $ (9,056,786) $ 257,320,859
<br />Depreciation expense, which includes amortization expense on intangible assets, was charged to the
<br />functions/programs of the primary government's business -type activities as follows:
<br />Solid Waste Disposal District
<br />Golf Course
<br />County Utilities
<br />County Building
<br />$ 842,318
<br />129,906
<br />14,414,302
<br />3,546
<br />Total depreciation expense business -type activities $ 15,390,072
<br />The beginning balance reported for accumulated depreciation for the intangibles was increased by
<br />$17,734 and the beginning balance for equipment was decreased by $17,734 to reflect the
<br />reclassification of capital assets from equipment to improvement.
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