Basic Financial Statements - Jacksongov.org
Basic Financial Statements - Jacksongov.org
Basic Financial Statements - Jacksongov.org
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JACKSON COUNTY, MISSOURI<br />
Notes to <strong>Financial</strong> <strong>Statements</strong><br />
December 3 1,2006<br />
@<br />
Capital Assets<br />
Capital asset activity for the year ended December 3 1,2006 was as follows:<br />
Beginning<br />
Ending<br />
balance Increase Decrease balance<br />
Governmental activities:<br />
Capital assets not being<br />
depreciated:<br />
Land $ 9,585,5 11 - - 9,585,5 11<br />
Infrastructure 81,701,010 - - 81,701,010<br />
Construction in progress 23,150,248 5,999,496 (2 1,569,798) 7,579,946<br />
Total capital assets<br />
not being<br />
depreciated 114,436,769 5,999,496 (21,569,798) 98,866,467<br />
Capital assets being depreciated:<br />
Buildings 158,079,241 607,964 - 158,687,205<br />
Improvements other than<br />
buildings 2,568,027 142,564 - 2,710,591<br />
Equipment and furniture 12,067,462 428,256 - 12,495,718<br />
Vehicles 11,820,031 367,830 12,187,861<br />
Truman Sports Complex 125,476,055 1,379,033 - 126,855,088<br />
Total capital assets<br />
being depreciated 310,010,816 2,925,647 - 312,936,463<br />
Less accumulated depreciation<br />
for:<br />
Buildings (54,053,084) (3,053,164) - (57,106,248)<br />
Improvements other than<br />
buildings (1,066,007) (109,463) - (1,175,470)<br />
Equipment and furniture (7,797,959) (859,657) - (8,657,616)<br />
Vehicles (8,164,247) (922,628) - (9,086,875)<br />
Truman Sports Complex (66,225,072) (3,241,906) - (69,466,978)<br />
Total accumulated<br />
depreciation (137,306,369) (8,186318) - (145,493,187)<br />
Total capital assets<br />
being<br />
depreciated, net 172,704,447 (5,261,171) - 167,443,276<br />
Governmental<br />
activities capital<br />
assets, net $ 287,141,216 738,325 (21,569,798) 266,309,743<br />
(Continued)
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