CAFR 2017

Beginning

Ending Balance

Balance

Increases

Decreases

Business-Type Activities: Capital Assets, Non-Depreciable: Land

45,868,641 $

$

4,928,302 31,036,551

$

$

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

Construction in Progress

90,094,469 22,252,477 158,215,587

(53,799,821)

Intangible Assets - Easements

955,348

Total Capital Assets Non-Depreciable

36,920,201

(53,799,821)

Capital Assets, Depreciable: Buildings

308,658,345 55,727,895 58,175,485 661,812,618

6,918,664 4,020,874 18,699,155 55,641,518 1,045,686 86,325,897 (8,425,012) (1,996,347) (3,949,770) (15,706,829) (1,906,975) (31,984,933)

(18,800)

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)

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

(169,275)

Infrastructure

(4,600)

Intangible Assets: Water Rights, Software & License 93,558,671

Total Capital Assets, Depreciable

1,177,933,014

(192,675)

Less Accumulated Depreciation/Amortization for: Buildings

(136,056,414) (26,387,193) (32,837,685) (301,952,366)

7,990

Improvements Other Than Buildings

Furniture, Fixtures, Machinery and Equipment

91,162

Infrastructure

2,186

Intangible Assets: Water Rights, Software & License (15,409,109)

Total Accumulated Depreciation/Amortization

(512,642,767)

101,338

Total Capital Assets, Depreciable, Net

665,290,247

54,340,964

(91,337)

719,539,874

Capital Assets, Net Business-Type Activities

823,505,834 $

91,261,165 $

(53,891,158) $

860,875,841 $

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

Governmental Activities: General Government

$

168,268

Public Safety

2,128,769 6,466,285

Transportation, including depreciation of general infrastructure assets

Field Operations

34,792 729,505

Engineering and Building Maintenance

Culture and Recreation

3,960,917

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

12,715,496 26,204,032

Total depreciation, amortization expense - Governmental Activities

$

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

$

25,846,982 1,828,457 3,217,207

Stormwater Management Fund War Memorial ColiseumFund

Parking Facilities Fund

581,854 510,433

Solid Waste Management Fund

Total depreciation, amortization expense - Business-Type Activities

$

31,984,933

38t