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Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2014
<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, Improvements to 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
<br />$ 27,322,149 $
<br />1,460,907
<br />13,350,872
<br />42,133,928
<br />416,125,750
<br />907,347
<br />14,322,144
<br />431,355,241
<br />(208,946,932)
<br />(563,115)
<br />(12,692,380)
<br />(222,202,427)
<br />209,152,814
<br />Business -type activities capital assets, net $ 251,286,742 $
<br />Additions
<br />170,753 $
<br />35,873
<br />Deletions
<br />-$
<br />10,330,452 (12,361,570)
<br />10,537,078 (12,361,570)
<br />13,669,688 (147,988)
<br />177,532
<br />1,172,778 (529,314)
<br />15,019,998 (677,302)
<br />(15,077,362)
<br />• (85,138)
<br />(422,142)
<br />126,170
<br />501,807
<br />(15,584,642) 627,977
<br />(564,644) (49,325)
<br />9,972,434 $ (12,410,895) $
<br />Ending
<br />Balance
<br />27,492,902
<br />1,496,780
<br />11,319,754
<br />40,309,436
<br />429,647,450
<br />1,084,879
<br />14,965,608
<br />445,697,937
<br />(223,898,124)
<br />(648,253)
<br />(12,612,715)
<br />(237,159,092)
<br />208,538,845
<br />248,848,281
<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 />72
<br />$ 929,378
<br />208,949
<br />14,432,329
<br />13,986
<br />$ 15,584,642
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