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Indian River County, Florida
<br />Board of County Commissioners
<br />Notes To Financial Statements
<br />Year Ended September 30, 2017
<br />NOTE 4 — CAPITAL ASSETS - Continued
<br />B. Proprietary Fund Type Capital Assets
<br />Enterprise Funds
<br />A summary of changes in the Enterprise fund type capital assets is as follows:
<br />Buildings
<br />Intangibles
<br />$ 949,725
<br />$ 1,726,164
<br />132,490
<br />And
<br />(56,069)
<br />(357)
<br />Construction
<br />1,921,118
<br />Land Improvements
<br />Equipment
<br />Intangibles
<br />In Progress
<br />Total
<br />Balance 10/1/2016 $ 21,556,248 $ 454,047,846
<br />$ 16,528,821
<br />$ 2,975,053
<br />$ 2,304,979
<br />$ 497,412,947
<br />Additions - 5,650,269
<br />1,390,697
<br />26,135
<br />3,618,556
<br />10,685,657
<br />Deletions - (702,713)
<br />(206,604)
<br />(6,155)
<br />(2,350,866)
<br />(3,266,338)
<br />21,556,248 458,995,402
<br />17,712,914
<br />2,995,033
<br />3,572,669
<br />504,832,266
<br />Less:
<br />Accumulated Depreciation - (267,019,095) (14,033,215) (1,011,397) - (282,063,707)
<br />Balance 9/30/2017 $ 21,556,248 $ 191,976,307 $ 3,679,699 $ 1,983,636 $ 3,572,669 $ 222,768,559
<br />Internal Service Funds
<br />A summary of changes in the Internal Service fund type capital assets is as follows:
<br />Balance 10/1/2016
<br />Additions
<br />Deletions
<br />Less:
<br />Accumulated Depreciation
<br />Balance 9/30/2017
<br />Buildings
<br />And
<br />Improvements
<br />$ 2,837
<br />10,978
<br />13,815
<br />Equipment
<br />Intangibles
<br />$ 949,725
<br />$ 1,726,164
<br />132,490
<br />195,311
<br />(56,069)
<br />(357)
<br />1,026,146
<br />1,921,118
<br />Total
<br />$ 2,678,726
<br />338,779
<br />(56,426)
<br />2,961,079
<br />(3,478) (782,280) (1,528,984) (2,314,742)
<br />$ 10,337 $ 243,866 $ 392,134 $ 646,337
<br />NOTE 5 — RESTRICTED CASH AND INVESTMENTS
<br />Sinking funds
<br />Renewal and
<br />replacement
<br />Customer deposits
<br />Capital construction
<br />Closure and maintenance cost
<br />Total
<br />Solid Waste
<br />Disposal County
<br />District Utilities
<br />Total
<br />$ - $ 4,455,456 $ 4,455,456
<br />- 3,485,928 3,485,928
<br />172,426 3,088,247 3,260,673
<br />- 27,080,353 27,080,353
<br />14,009,736 - 14,009,736
<br />$ 14,182,162 $ 38,109,984 $ 52,292,146
<br />278
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