|
Cabarrus County, North Carolina
<br />Notes to the Financial Statements
<br />For the Year Ended June 30, 2009
<br />Depreciation expense was charged to function/programs of the primary government as follows:
<br />Governmental activities:
<br />General Government $ 1,083,297
<br />Public Safety 1,226,265
<br />Environmental Protection 27,044
<br />Economic & Physical Dev 23,386
<br />Human Services 408,064
<br />Culture & Recreation 577,168
<br />Total depreciation expense -governmental activities
<br />Capital asset activity for the year ended June 30, 2009:
<br /> Beginning Ending
<br /> Balance Increases Decreases Transfers Balance
<br />Business-type activities:
<br />Capital assets, not being depreciated:
<br />Land $ 490,447 $ - $ - $ - $ 490,447
<br />Construction in Progress 458,666 128,810 - (541,965) 45,511
<br />Total Capital assets, not being depreciated: 949,113 128,810 - (541,965) 535,958
<br />Capital assets, being depreciated:
<br />Land Improvements 1,295,092 - - - 1,295,092
<br />Vehicles 2,143,212 486,063 (326,646) - 2,302,629
<br />Equipment 184,069 30,947 - - 215,016
<br />Buildings 762,199 - - 541,965 1,304,164
<br />Building Improvements 5,500 - - - 5,500
<br />Total Capital assets, being depreciated: 4,390,072 517,010 (326,646) 541,965 5,122,401
<br />Less accumulated depreciation for:
<br />Land Improvements 274,438 73,341 - - 347,779
<br />Vehicles 1,012,219 211,081 (326,646) - 896,654
<br />Equipment 101,073 23,187 - - 124,260
<br />Buildings 94,057 20,184 - - 114,241
<br />Building Improvements 974 138 - - 1,112
<br />Total Accumulated Depreciation 1,482,761 327,931 (326,646) - 1,484,046
<br />
<br />Total Capital assets, being depreciated, net 2,907,311 189,079 - 541,965 3,638,355
<br />
<br />Proprietary Capital assets, net $ 3,856,424 $ 317,889 $ - $ - $ 4,174,313
<br />Business-type activities:
<br />So-id Waste $ 325,369
<br />Accumulated Depreciation of asset transferred from Governmental Activites 2,562
<br />Total depreciation expense -business-type activities
<br />51 Attachment number 3
<br />G-8 Page 325
<br />
|