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. 5
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Land $ 40,577 $ - $ - $
40,577
Capital assets being depreciated:
Buildings and improvements 648,033 - - 648,033
Machinery and equipment 1,416,705 - - 1,416,705
Vehicles 51,985 - - 51,985
Furniture and equipment 7,975 - - 7,975
Total capital assets being depreciated 2,124,698 - - 2,124,698
Less accumulated depreciation for:
Buildings and improvements (187,499) (16,201) - (203,700)
Machinery and equipment (734,783) (87,448) - (822,231)
Vehicles (36,700) (6,244) - (42,944)
Furniture and equipment (2,117) (1,595) - (3,712)
Total accumulated depreciation (961,099) (111,488) - (1,072,587)
Total capital assets being depreciated - net 1,163,599 (111,488) - 1,052,111
Total capital assets - net $ 1,204,176 $ (111,488) $ - $ 1,092,688
Fire Protection District No. 6
Capital assets not being depreciated:
Land $ 52,277 $ - $ - $
52,277
Capital assets being depreciated:
d
Buildings and improvements 335,788 44,046 - 379,834
Vehicles 552,028 3,900 - 555,928
Furniture and equipment 437,880 10,626 - 448,506
Total capital assets being depreciated 1,325,696 58,572 - 1,384,268
Less accumulated depreciation for:
Buildings and improvements (73,749) (8,583) - (82,332)
Vehicles (256,426) (26,266) - (282,692)
Furniture and equipment (206,151) (34,193) - (240,344)
Total accumulated depreciation (536,326) (69,042) - (605,368)
Total capital assets being depreciated - net 789,370 (10,470) - 778,900
Total capital assets - net $ 841,647 $ (10,470) $ - $ 831,177
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