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