COG Comprehensive Annual Financial Report

Beginning Balance

Ending Balance

Increases

Decreases

Business-Type Activities: Capital Assets, Non-Depreciable: Land Construction in Progress Intangible Assets - Easements

$ 50,796,943 67,331,199 23,207,825 141,335,967

$

2,533,455 57,793,757 723,500 61,050,712

$

$ 53,330,398 117,478,293 23,931,325 194,740,016

(7,646,663)

Total Capital Assets Non-Depreciable

(7,646,663)

Capital Assets, Depreciable: Buildings Improvements Other Than Buildings Furniture, Fixtures, Machinery and Equipment Infrastructure Intangible Assets: Water Rights, Software & License Total Capital Assets, Depreciable Less Accumulated Depreciation/Amortization for: Buildings Improvements Other Than Buildings Furniture, Fixtures, Machinery and Equipment Infrastructure Intangible Assets: Water Rights, Software & License Total Accumulated Depreciation/Amortization

315,558,209 59,748,769 76,705,365 717,449,536 94,604,357 1,264,066,236 (144,473,436) (28,383,540) (36,696,293) (317,657,009) (17,316,084) (544,526,362)

3,961,114 215,052 1,543,275 18,349,891 1,160,903 25,230,235 (8,484,970) (1,928,090) (3,991,426) (16,152,870) (1,972,582) (32,529,938)

(3,335,726) (23,707) (1,770,573) (56,524)

316,183,597 59,940,114 76,478,067 735,742,903 95,765,260 1,284,109,941 (150,039,118) (30,290,480) (39,046,481) (333,801,400) (19,288,666) (572,466,145)

(5,186,530)

2,919,288 21,150 1,641,238 8,479

4,590,155

Total Capital Assets, Depreciable, Net

719,539,874

(7,299,703)

(596,375)

711,643,796

Capital Assets, Net Business-Type Activities

$ 860,875,841 $ 53,751,009 $ (8,243,038) $ 906,383,812

Depreciation/Amortization expense was charged to functions/programs of the primary government as follows:

Governmental Activities: General Government

$

166,859 1,781,818 6,820,754

Public Safety

Transportation, including depreciation of general infrastructure assets

Field Operations

32,874 709,882

Engineering and Building Maintenance

Culture and Recreation

5,796,692

Capital assets held by the government's Internal Service Funds are charged to the various functions based on their usage of the assets

13,424,325 28,733,204

Total depreciation, amortization expense - Governmental Activities

$

Business-Type Activities: Water Resources Fund, including depreciation of infrastructure assets

$

26,383,815 1,909,326 3,232,486

Stormwater Management Fund

ColiseumFund

Parking Facilities Fund

569,538 434,773

Solid Waste Management Fund

Total depreciation, amortization expense - Business-Type Activities

$

32,529,938

38u