ACFR - FY2021 FINAL 5-13-22 USE THIS ONE - Flipbook - Page 80
Note 4 - Capital Assets
NOTES TO FINANCIAL STATEMENTS
CITY OF EUSTIS, FLORIDA
(Continued)
Capital asset activity for the year ended September 30, 2021, was as follows:
Governmental Activities
Capital Assets Not Being Depreciated:
Land
Infrastructure - Retention Ponds
Infrastructure - Right-of-way
Construction in Progress
Total Capital Assets Not Being Depreciated
Capital Assets Being Depreciated:
Buildings
Improvements Other Than Buildings
Equipment
Vehicles
Infrastructure (Roads and Streets)
Total Capital Assets Being Depreciated
Less Accumulated Depreciation:
Buildings
Improvements Other Than Buildings
Equipment
Vehicles
Infrastructure (Roads and Streets)
Total Accumulated Depreciation
Total Capital Assets Being Depreciated, Net
Governmental Activities Capital Assets, Net
Business-type Activities
Capital Assets Not Being Depreciated:
Land
Construction in Progress
Total Capital Assets Not Being Depreciated
Capital Assets Being Depreciated:
Buildings
Improvements Other Than Buildings
Equipment
Total Capital Assets Being Depreciated
Less Accumulated Depreciation:
Buildings
Improvements Other Than Buildings
Equipment
Total Accumulated Depreciation
Total Capital Assets Being Depreciated, Net
Business-type Activities Capital Assets, Net
Beginning
Balance
$
7,009,501
1,946,578
23,664,796
394,208
33,015,083
Increases
$
13,886,546
7,938,013
3,950,005
6,518,100
35,378,849
67,671,513
(9,376,046)
(1,917,042)
(3,096,166)
(3,804,709)
(16,272,886)
(34,466,849)
33,204,664
$ 66,219,747
$
$
$
$
2,307,117
1,302,404
3,609,521
$
1,040,681
77,816,535
5,554,609
84,411,825
(900,755)
(39,418,662)
(3,846,600)
(44,166,017)
40,245,808
$ 43,855,329
1,964
749,296
751,261
$
(258,839)
(258,839)
$
(44,865)
(129,990)
(174,855)
13,886,546
8,196,851
4,362,974
6,711,795
35,378,849
68,537,015
(395,816)
(307,566)
(206,610)
(442,098)
(807,638)
(2,159,727)
(1,119,370)
(368,109)
41,447
129,990
171,437
(3,418)
(262,257)
(9,771,862)
(2,224,608)
(3,261,329)
(4,116,816)
(17,080,523)
(36,455,139)
32,081,876
65,589,381
2,655,215
2,655,215
-
7,011,465
1,946,578
23,664,796
884,666
33,507,505
258,839
457,833
323,685
1,040,357
$
$
$
2,376,217
635,645
3,011,862
$
Ending
Balance
Decreases
(21,229)
(2,219,594)
(302,301)
(2,543,124)
468,737
3,123,952
(1,061,664)
(2,271,342)
(3,333,006)
$
$
$
(67,066)
(67,066)
$
65,353
65,353
(1,713)
(3,334,719)
1,245,453
1,686,277
2,931,730
1,040,681
80,192,752
6,123,188
87,356,621
$
(921,984)
(41,638,256)
(4,083,548)
(46,643,789)
40,712,832
43,644,562
Depreciation Expense - Governmental Activities
General Government and Administration
Public Safety
Physical Environment
Transportation
Culture and Recreation
Total Depreciation Expense Governmental Activities
$
187,623
441,597
58,793
959,523
512,191
2,159,727
Depreciation Expense - Business Type Activities
Water and Sewer System
$
2,543,124
$
70