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Indian River County, Florida
<br />Notes To Financial Statements
<br />Year Ended September 30, 2020
<br />NOTE 5 - CAPITAL ASSETS
<br />A. Governmental Activities
<br />Primary Government
<br />Governmental activities:
<br />Capital assets, not being depreciated:
<br />Land
<br />Construction in progress
<br />Right-of-way
<br />Intangibles
<br />Infrastructure
<br />Total capital assets,
<br />not being depreciated
<br />Capital assets, being depreciated:
<br />Buildings and improvements
<br />Equipment
<br />Intangibles
<br />Infrastructure
<br />Total capital assets,
<br />being depreciated
<br />Less accumulated depreciation for:
<br />Buildings and improvements
<br />Equipment
<br />Intangibles
<br />Infrastructure
<br />Total accumulated depreciation
<br />Beginning
<br />Balance
<br />Additions
<br />Deletions
<br />Transfers
<br />Ending
<br />Balance
<br />$ 137,204,375
<br />31,032,003
<br />63,257,408
<br />1,359,119
<br />3,575,067
<br />$ 32,067 $
<br />27,703,388
<br />311,778
<br />3,849
<br />(7,820) $ - $ 137,228,622
<br />(117,260) (5,605,230) 53,012,901
<br />- 3,185,546 66,754,732
<br />- 1,362,968
<br />3,575,067
<br />236,427,972
<br />28,051,082
<br />(125,080) (2,419,684) 261,934,290
<br />254,337,357 413,855
<br />83,119,278 9,190,080
<br />5,179,558 121,352
<br />371,207,609 1,794,996
<br />(322,384)
<br />(3,280,610)
<br />(82,578)
<br />(24,861)
<br />306,358
<br />384,518
<br />53,915
<br />1,674,893
<br />254,735,186
<br />89,413,266
<br />5,272,247
<br />374,652,637
<br />713,843,802 11,520,283
<br />(3,710,433) 2,419,684 724,073,336
<br />(92,455,008)
<br />(54,675,125)
<br />(4,139,317)
<br />(218,404,786)
<br />(7,823,907)
<br />(6,692,104)
<br />(347,211)
<br />(8,444,343)
<br />284,654
<br />2,828,976
<br />62,578
<br />(99,994,261)
<br />(58,538,253)
<br />(4,423,950)
<br />- (226,849,129)
<br />(369,674,236) (23,307,565) 3,176,208
<br />(389,805,593)
<br />Total capital assets, being depreciated, net 344,169,566 (11,787,282)
<br />Governmental activities capital assets, net
<br />(534,225) 2,419,684 334,267,743
<br />$ 580,597,538 $ 16,263,800 $ (659,305) $
<br />- $ 596,202,033
<br />Depreciation expense, which includes amortization expense on intangible assets, was
<br />charged to the functions/programs of the primary government's governmental activities as
<br />follows:
<br />General government
<br />Public safety
<br />Physical environment
<br />Transportation
<br />Economic environment
<br />Human service
<br />Culture/recreation
<br />Court related
<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
<br />$ 3,909,080
<br />6,315,893
<br />1,048,873
<br />8,115,229
<br />527
<br />135,181
<br />3,328,702
<br />56,176
<br />397,904
<br />Total depreciation expense - governmental activities $ 23,307,565
<br />71
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