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Indian River County, Florida <br />Notes To Financial Statements <br />Year Ended September 30, 2019 <br />68 <br />  <br /> <br />NOTE 5 - CAPITAL ASSETS – Continued <br /> <br />A. Governmental Activities - Continued <br /> <br />Depreciation expense, which includes amortization expense on intangible assets, was charged to the <br />functions/programs of the primary government’s governmental activities as follows: <br /> <br />General government $ 3,774,810 <br />Public safety 5,441,381 <br />Physical environment 717,923 <br />Transportation 7,834,007 <br />Economic environment 232 <br />Human service 132,694 <br />Culture/recreation 3,520,667 <br />Court related 251,961 <br />Capital assets held by the government’s internal service funds are <br />charged to the various functions based on their usage of the assets 195,556 <br /> <br />Total depreciation expense – governmental activities $ 21,869,231 <br /> <br /> <br />In accordance with GASB Statement 42, Accounting and Financial Reporting for Impairment of <br />Capital Assets and for Insurance Recoveries, the County wrote down the value of the Sector 3 Beach <br />Restoration asset in the amount of $202,362. This impairment was caused by Hurricane Dorian erosion <br />damage that occurred in September 2019. The impairment amount is included as a culture and <br />recreation program expense on the Statement of Activities.