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NOTE 4 - CAPITAL ASSETS
<br />Capital asset activity for the year ended December 31, 2023 was as follows:
<br />A. Governmental Activities
<br />Beginning Completed Ending
<br />Balance Increases Decreases Construction Balance
<br />Primary government
<br />Governmental activities
<br />Capital assets, not being depreciated
<br />Land $ 2,669,467 $ - $ - $ - $ 2,669,467
<br />Construction in progress 2,090,423 735,865 - (1,201,796) 1,624,492
<br />Total capital assets, not being depreciated 4,759,890 735,865 - (1,201,796) 4,293,959
<br />Capital assets, being depreciated
<br />Buildings and structures
<br />Infrastructure and improvements
<br />Machinery and equipment
<br />Office furniture and equipment
<br />Vehicles
<br />Total capital assets, being depreciated
<br />Less accumulated depreciation for
<br />Buildings and structures
<br />Infrastructure and improvements
<br />Machinery and equipment
<br />Office furniture and equipment
<br />Vehicles
<br />Total accumulated depreciation
<br />Total capital assets being depreciated - net
<br />Governmental activities capital assets - net
<br />B. Business -Type Activities
<br />7,583,468
<br />- - - 7,583,468
<br />24,492,134
<br />- - 1,201,796 25,693,930
<br />1,017,462
<br />63,621 - - 1,081,083
<br />153,553
<br />- - - 153,553
<br />2,272,053
<br />128,425 (39,572) - 2,360,906
<br />35,518,670
<br />192,046 (39,572) 1,201,796 36,872,940
<br />4,019,458
<br />236,964
<br />- -
<br />4,256,422
<br />5,794,726
<br />581,192
<br />- -
<br />6,375,918
<br />718,200
<br />43,867
<br />- -
<br />762,067
<br />144,696
<br />4,948
<br />- -
<br />149,644
<br />1,201,110
<br />178,498
<br />(31,658) -
<br />1,347,950
<br />11,878,190
<br />1,045,469
<br />(31,658) -
<br />12,892,001
<br />23,640,480
<br />(853,423)
<br />(7,914) 1,201,796
<br />23,980,939
<br />$ 28,400,370
<br />$ (117,558)
<br />$ (7,914) $ -
<br />$ 28,274,898
<br />Beginning Completed Ending
<br />Balance Increases Decreases Construction Balance
<br />Primary government
<br />Business -type activities
<br />Capital assets, not being depreciated
<br />Construction in progress $ 735,625 $ 447,525 $ - $ (568,474) $ 614,676
<br />Capital assets, being depreciated
<br />Buildings and structures 835,040 - - - 835,040
<br />Distribution and collection systems 30,279,659 - - 568,474 30,848,133
<br />Machinery and equipment 639,062 - - - 639,062
<br />Total capital assets, being depreciated 31,753,761 - - 568,474 32,322,235
<br />Less accumulated depreciation for
<br />Buildings and structures
<br />Distribution and collection systems
<br />Machinery and equipment
<br />Total accumulated depreciation
<br />Total capital assets, being depreciated - net
<br />Business -type activities capital assets - net
<br />337,980
<br />41,543
<br />- - 379,523
<br />10,948,182
<br />695,433
<br />- - 11,643,615
<br />362,658
<br />24,670
<br />- - 387,328
<br />11,648,820
<br />761,646
<br />- - 12,410,466
<br />20,104,941
<br />(761,646)
<br />- 568,474 19,911,769
<br />$ 20,840,566
<br />$ (314,121) $
<br />- $ - $ 20,526,445
<br />-34-
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