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. 11
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Land $ 69,787 $ - $ - $
69,787
Capital assets being depreciated:
Buildings and improvements 361,264 - - 361,264
Machinery and equipment 1,307,740 510,312 (27,527) 1,790,525
Total capital assets being depreciated 1,669,004 510,312 (27,527) 2,151,789
Less accumulated depreciation for:
Buildings and improvements (98,058) (9,089) (107,147)
Machinery and equipment (545,156) (95,234) 26,641 (613,749)
Total accumulated depreciation (643,214) (104,323) 26,641 (720,896)
Total capital assets being depreciated - net 1,025,790 405,989 (886) 1,430,893
Total capital assets - net $ 1,095,577 $ 405,989 $ (886) $ 1,500,680
Fire Protection District No. 12
Capital assets not being depreciated:
Land $ 166,990 $ - $ - $ 166,990
Capital assets being depreciated:
Buildings and improvements 1,345,650 54,815 - 1,400,465
Machinery and equipment 2,447,759 75,751 - 2,523,510
Total capital assets being depreciated 3,793,409 130,566 - 3,923,975
Less accumulated depreciation for:
Buildings and improvements (386,632) (74,524) - (461,156)
Machinery and equipment (1,169,519) (225,427) - (1,394,946)
Total accumulated depreciation (1,556,151) (299,951) - (1,856,102)
Total capital assets being depreciated - net 2,237,258 (169,385) - 2,067,873
Total capital assets - net $ 2,404,248 $ (169,385) $ - $ 2,234,863
Fire Protection District No. 13
Capital assets not being depreciated:
Land $ 10,000 $ - $ - $
10,000
Construction in progress 710,976 74,517 - 785,493
Total capital assets not being depreciated 720,976 74,517 - 795,493
Capital assets being depreciated:
Buildings and improvements 379,617 - - 379,617
Machinery and equipment 480,997 125,407 - 606,404
Vehicles 719,875 26,516 (52,500) 693,891
Total capital assets being depreciated 1,580,489 151,923 (52,500) 1,679,912
Less accumulated depreciation for:
Buildings and improvements (98,326) (15,360) - (113,686)
Machinery and equipment (257,966) (41,140) - (299,106)
Vehicles (353,629) (52,055) 45,788 (359,896)
Total accumulated depreciation (709,921) (108,555) 45,788 (772,688)
Total capital assets being depreciated - net 870,568 43,368 (6,712) 907,224
Total capital assets - net $ 1,591,544 $ 117,885 $ (6,712) $ 1,702,717
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