HomeMy WebLinkAbout2006 Annual Fixed Assets
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CITY OF SAMPLE
SUPPLEMENTARY INFORMATION
SCHEDULE OF CAPITAL ASSETS
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Capital assets are reported at actual or estimated historical. cost based on appraisals or deflated current replacement cost.
Contributed or donated assets are reported at estimated fair value at the time received.
General infrastructure assets (those reported by governmental activities) are included regardless of their acquisition date or amount. Option 1
The government was able to estimate the historical cost for the initial reporting of these assets through backtrending (Le., estimating
the current replacement cost of the infrastructure to be capitalized and using an appropriate price-level index to deflate the cost to
the acquisition year or estimated acquisition year.) As the government constructs or acquires additional capital assets each period,
including infrastructure assets, they are reported at historical cost.
General infrastructure assets are included if acquired (purchased, constructed, or donated) after July 1, 1980, or if they received Option 2
major renovations, restorations, or improvements after that date. The government was able to estimate the historical cost for the
initial reporting of these assets through backtrending (Le., estimating the current replacement cost of the infrastructure to be
capitalized and using an appropriate price-level index to deflate the cost to the acquisition year or estimated acquisition year.) As
the government constructs or acquires additional capital assets each period, including infrastructure assets, they are reported at
historical cost.
General infrastructure assets completed in the (current)(and prior) year(s)(has)(have) been reported. Retroactive reporting of Option 3
general infrastructure assets will occur by _'
2006 TOTALS
Primary Government
Ending
Balance
r'lernmental activities:
_;'pital assets, not being depreciated:
Land
Infrastructure
Buildings
Improvements other than buildings
Machinery and equipment
Construction in progress
$ 4,779,671
4,308,173
9,004,006
2,642,484
5,306,265
6,650,929
Total governmental activities, capital
assets not being depreciated
$ 32,691,528
Primarv Government
Ending
Balance
Business-type activities:
Water Utility:
Capital assets, not being depreciated:
Land
Construction in progress
Buildings
Improvements other than buildings
Machinery and equipment
f' Total Water Utility capital assets
Wastewater Utility:
2006 END OF YEAR FIXED ASSET TOTALS Schedule of Capital Assets
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Capital assets, not being depreciated:
Land
Land Drainage
I nfrastructu re
" Infrastructure - Drainage
Construction in progress
Construction in progress - Drainage
Buildings
Improvements other than buildings
Machinery and equipment
Machinery and equipment - Drainage
Total Wastewater Utility capital assets
Gas Utility:
Capital assets, not being depreciated:
Land
Construction in progress
Buildings
Improvements other than buildings
Machinery and equipment
Total Gas Utility capital assets
Electric Utility:
Capital assets, not being depreciated:
Land
Construction in progress
Buildings
Improvements other than buildings
('1 Machinery and equipment
Total Electric Utility capital assets
_ Utility:
Capital assets, not being depreciated:
Land
Construction in progress
Buildings
Improvements other than buildings
Machinery and equipment
Total_ Utility capital assets
Total business-type activities
capital assets
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876,703
11,000
1,546,820
2,000,117
3,504,752
509,253
18,417,707
20,744,624
995,376
204,534
48,810,886
$ 48,810,886
2006 END OF YEAR FIXED ASSET TOTALS Schedule of Capital Assets
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