|
Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2011
<br />NOTE 6 - CAPITAL ASSETS — Continued
<br />B. Business -type Activities
<br />Primary Government
<br />Business -type activities:
<br />Capital assets, not being depreciated:
<br />Land $
<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
<br />19,312,400 $
<br />1,288,410
<br />9,270,970
<br />29,871,780
<br />408,355,013
<br />402,133
<br />18,794,461
<br />427,551,607
<br />(165,486,630)
<br />(401,122)
<br />(15,447,249)
<br />(181,335,001)
<br />1,218,032$
<br />99,969
<br />6,872,593
<br />8,190,594
<br />4,453,232
<br />500,374
<br />918,902
<br />5,872,508
<br />(14,822,503)
<br />(6,400)
<br />(894,970)
<br />(15,723,873)
<br />246,216,606 (9,851,365)
<br />Deletions
<br />(5,803,425)
<br />(5,803,425)
<br />(8,945)
<br />(2,140)
<br />(5,364,985)
<br />(5,376,070)
<br />1,783
<br />3,885,529
<br />3,887,312
<br />(1,488,758)
<br />Ending
<br />Balance
<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 />(405,739)
<br />(12,456,690)
<br />(193,171,562)
<br />234,876,483
<br />Business -type activities capital assets, net $ 276,088,386 $ (1,660,771) $ (7,292,183) $ 267,135,432
<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 />Total depreciation expense — business -type activities
<br />.:
<br />$ 987,673
<br />122,977
<br />14,602,614
<br />10,609
<br />15.723.873
<br />
|