Comprehensive Annual Financial Report - St. Tammany Parish ...

ST. TAMMANY PARISH GOVERNMENT
Capital Asset Activity Detail
Component Units, Discretely Presented
For the Year Ended December 31, 2010
SCHEDULE 29
continued
Drainage District No. 4
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Construction in progress $ 166,870 $ 440,104 $ - $ 606,974
Capital assets being depreciated:
Machinery and equipment 424,043 - - 424,043
Less accumulated depreciation for:
Machinery and equipment (334,479) (12,963) - (347,442)
Total capital assets being depreciated - net 89,564 (12,963) - 76,601
Total capital assets - net $ 256,434 $ 427,141 $ - $ 683,575
Fire Protection District No. 1
Capital assets not being depreciated:
Land $ 240,697 $ - $ - $ 240,697
Capital assets being depreciated:
Buildings and improvements 2,224,595 2,918 - 2,227,513
Machinery and equipment 7,365,454 302,557 7,668,011
Total capital assets being depreciated 9,590,049 305,475 - 9,895,524
Less accumulated depreciation for:
Buildings and improvements (717,233) (70,000) - (787,233)
Machinery and equipment (3,477,629) (530,000) - (4,007,629)
Total accumulated depreciation (4,194,862) (600,000) 000) - (4,794,862)
Total capital assets being depreciated - net 5,395,187 (294,525) - 5,100,662
Total capital assets - net $ 5,635,884 $ (294,525) $ - $ 5,341,359
Fire Protection District No. 2
Capital assets not being depreciated:
Land $ 566,400 $ - $ - $ 566,400
Capital assets being depreciated:
Buildings and improvements 509,082 730,857 - 1,239,939
Machinery and equipment 225,732 52,441 - 278,173
Vehicles 1,161,127 19,515 - 1,180,642
Furniture and equipment 37,499 43,002 - 80,501
Total capital assets being depreciated 1,933,440 845,815 - 2,779,255
Less accumulated depreciation for:
Buildings and improvements (166,567) (17,622) - (184,189)
Machinery and equipment (165,534) (20,772) - (186,306)
Vehicles (550,737) (113,175) - (663,912)
Furniture and equipment (28,823) (4,734) - (33,557)
Total accumulated depreciation (911,661) (156,303) - (1,067,964)
Total capital assets being depreciated - net 1,021,779 689,512 - 1,711,291
Total capital assets - net $ 1,588,179 $ 689,512 $ - $ 2,277,691
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