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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, 2018
<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 />$ 27,492,902 $
<br />1,776,972
<br />3,572,670
<br />32,842,544
<br />453,058,748
<br />1,218,061
<br />17,712,913
<br />471,989,722
<br />(267,019,095)
<br />(1,011,397)
<br />(14,033,215)
<br />(282,063,707)
<br />189,926,015
<br />$ 222,768,559
<br />22,434
<br />6,830,602
<br />6,853,036
<br />3,188,965
<br />123,610
<br />1,867,451
<br />Ending
<br />Deletions Balance
<br />$ (1,761,710) $ 25,731,192
<br />- 1,799,406
<br />(1,178,747) 9,224,525
<br />(2,940,457) 36,755,123
<br />(1,080)
<br />(1,294,518)
<br />456,246,633
<br />1,341,671
<br />18,285,846
<br />5,180,026 (1,295,598) 475,874,150
<br />(14,705,031)
<br />(134,873)
<br />(1,251,168)
<br />(16,091,072)
<br />(10,911,046)
<br />2,200 (281,721,926)
<br />(1,146,270)
<br />1,251,849 (14,032,534)
<br />1,254,049 (296,900,730)
<br />(41,549) 178,973,420
<br />$ (4,058,010) $ (2,982,006) $ 215,728,543
<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 />$ 1,106,933
<br />233,762
<br />14,665,273
<br />85,104
<br />Total depreciation expense — business -type activities $ 16,091,072
<br />69
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