Distrito Escolar del - Osceola County School District

5. CHANGES IN CAPITAL ASSETS
Changes in capital assets are presented in the table below.
Balance Balance
6/30/2011 Additions Deletions 6/30/2012
GOVERNMENTAL ACTIVITIES
Capital Assets Not Being Depreciated:
Land & Improvements $ 49,997,414 $ 26,470 $ - $ 50,023,884
Construction in Progress 106,146,043 36,618,163 31,326,423 111,437,783
Total Capital Assets Not Being Depreciated 156,143,457 36,644,633 31,326,423 161,461,667
Capital Assets Being Depreciated:
Improvements Other Than Buildings 31,852,926 2,381,574 - 34,234,500
Buildings and Fixed Equipment 787,577,196 28,944,850 - 816,522,046
Furniture, Fixtures, and Equipment 57,635,794 4,116,185 1,935,413 59,816,566
Investment in Educational Facilities Benefit
District 8,255,001 - - 8,255,001
Motor Vehicles 35,134,575 1,227,356 447,941 35,913,990
Audio-Visual Materials 64,560 - - 64,560
Computer Software 6,455,343 161,863 16,312 6,600,894
Total Capital Assets Being Depreciated 926,975,395 36,831,828 2,399,666 961,407,557
Less Accumulated Depreciation for:
Improvements Other Than Buildings 16,852,899 1,763,138 - 18,616,037
Buildings and Fixed Equipment 218,950,300 24,135,922 - 243,086,222
Furniture, Fixtures, and Equipment 39,451,700 5,925,082 1,739,720 43,637,062
Investment in Educational Facilities Benefit
District 1,829,982 149,130 - 1,979,112
Motor Vehicles 21,133,518 2,938,422 447,941 23,623,999
Audio-Visual Materials 45,757 6,119 - 51,876
Computer Software 5,823,721 282,266 16,216 6,089,771
Total Accumulated Depreciation 304,087,877 35,200,079 2,203,877 337,084,079
Total Capital Assets Being Depreciated, Net 622,887,518 1,631,749 195,789 624,323,478
Governmental Activities Capital Assets, Net $ 779,030,975 $ 38,276,382 $ 31,522,212 $ 785,785,145
Depreciation expense was charged to functions as follows:
Function
Amount
GOVERNMENTAL ACTIVITIES
Pupil Transportation Services $ 3,138,495
Unallocated 32,061,584
Total Depreciation Expense - Governmental Activities $ 35,200,079
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