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. 7
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Land $ 28,400 $ - $ - $
28,400
Capital assets being depreciated:
Buildings and improvements 562,480 74,082 - 636,562
Machinery and equipment 609,501 51,635 (14,671) 646,465
Vehicles 1,217,842 - - 1,217,842
Total capital assets being depreciated 2,389,823 125,717 (14,671) 2,500,869
Less accumulated depreciation for:
Buildings and improvements (183,272) (12,362) - (195,634)
Machinery and equipment (339,938) (72,584) 14,671 (397,851)
Vehicles (517,722) (56,721) - (574,443)
Total accumulated depreciation (1,040,932) (141,667) 14,671 (1,167,928)
Total capital assets being depreciated - net 1,348,891 (15,950) - 1,332,941
Total capital assets - net $ 1,377,291 $ (15,950) $ - $ 1,361,341
Fire Protection District No. 8
Capital assets not being depreciated:
Land $ 52,608 $ - $ - $
52,608
Capital assets being depreciated:
Buildings and improvements 395,840 36,818 - 432,658
Machinery and equipment 614,332 - - 614,332
Vehicles 560,979 4,530 - 565,509
Total capital assets being depreciated 1,571,151 41,348 - 1,612,499
Less accumulated depreciation for:
Buildings and improvements (162,679) (13,399) - (176,078)
Machinery and equipment (283,374) (29,934) - (313,308)
Vehicles (357,289) (47,923) - (405,212)
Total accumulated depreciation (803,342) (91,256) - (894,598)
Total capital assets being depreciated - net 767,809 (49,908) - 717,901
Total capital assets - net $ 820,417 $ (49,908) $ - $ 770,509
Fire Protection District No. 9
Capital assets not being depreciated:
Land $ 82,748 $ - $ - $
82,748
Capital assets being depreciated:
Buildings and improvements 584,099 - - 584,099
Machinery and equipment 1,491,256 7,700 - 1,498,956
Total capital assets being depreciated 2,075,355 7,700 - 2,083,055
Less accumulated depreciation for:
Buildings and improvements (119,930) (15,502) - (135,432)
Machinery and equipment (833,723) (101,957) - (935,680)
Total accumulated depreciation (953,653) (117,459) - (1,071,112)
Total capital assets being depreciated - net 1,121,702 (109,759) - 1,011,943
Total capital assets - net $ 1,204,450 $ (109,759) $ - $ 1,094,691
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