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NOTE 5 - CAPITAL ASSETS —
<br />B. Business -type Activities
<br />Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2016
<br />Continued
<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 />Business -type activities capital assets, net
<br />Beginning
<br />Balance
<br />Additions
<br />Deletions
<br />Ending
<br />Balance
<br />$ 27,492,902 $
<br />1,661,013
<br />1,855,941
<br />-$
<br />89,825
<br />2,511,181
<br />-$
<br />(2,062,143)
<br />27,492,902
<br />1,750,838
<br />2,304,979
<br />31,009,856
<br />2,601,006
<br />(2,062,143)
<br />31,548,719
<br />444,277,174 4,027,192
<br />1,147,704 76,511
<br />15,857,628 1,596,743
<br />461,282,506 5,700,446
<br />(23 8,257,219)
<br />(764,491)
<br />(13,290,830)
<br />(14,707,718)
<br />(119,691)
<br />(823,417)
<br />(193,174)
<br />925,550
<br />0,118,724)
<br />140,366
<br />894,477
<br />448,111,192
<br />1,224,215
<br />16,528,821
<br />465,864,228
<br />(252,824,571)
<br />(884,182)
<br />(13,219,770)
<br />(252,312,540) (15,650,826)
<br />1,034,843
<br />(266,928,523)
<br />208,969,966 (9,950,380)
<br />(83,881)
<br />198,935,705
<br />$ 239,979,822 $
<br />(7,349,374) $ (2,146,024) $
<br />230,484,424
<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 />69
<br />$ 1,075,403
<br />152,480
<br />14,384,481
<br />38,462
<br />$ 15,650,826
<br />
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