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
Fire Protection District No. 3
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Land $ 287,350 $ - $ - $ 287,350
Capital assets being depreciated:
Buildings and improvements 886,026 - - 886,026
Machinery and equipment 647,640 24,779 - 672,419
Vehicles 769,061 267,161 (119,188) 917,034
Total capital assets being depreciated 2,302,727 291,940 (119,188) 2,475,479
Less accumulated depreciation for:
Buildings and improvements (248,663) (20,354) - (269,017)
Machinery and equipment (383,517) (66,184) - (449,701)
Vehicles (496,614) (61,519) 65,583 (492,550)
Total accumulated depreciation (1,128,794) (148,057) 65,583 (1,211,268)
Total capital assets being depreciated - net 1,173,933 143,883 (53,605) 1,264,211
Total capital assets - net $ 1,461,283 $ 143,883 $ (53,605) $ 1,551,561
Fire Protection District No. 4
Capital assets not being depreciated:
Land $ 699,473 $ - $ - $ 699,473
Capital assets being depreciated:
Buildings and improvements 2,567,016 107,737 - 2,674,753
Machinery and equipment 2,267,321 108,045 (9,965) 2,365,401
Vehicles 4,100,625 49,859 (5,200) 4,145,284
Furniture and equipment 199,476 47,075 - 246,551
Total capital assets being depreciated 9,134,438 312,716 (15,165) 9,431,989
Less accumulated depreciation for:
Buildings and improvements (863,160) (67,539) - (930,699)
Machinery and equipment (1,312,087) (151,844) 9,965 (1,453,966)
Vehicles (1,748,133) (238,834) 5,200 (1,981,767)
Furniture and equipment (170,590) (14,554) - (185,144)
Total accumulated depreciation (4,093,970) (472,771) 15,165 (4,551,576)
Total capital assets being depreciated - net 5,040,468 (160,055) - 4,880,413
Total capital assets - net $ 5,739,941 $ (160,055) $ - $ 5,579,886
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