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
Recreation District No. 1
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Construction in progress $ - $ 200,359 $ - $ 200,359
Capital assets being depreciated:
Buildings and improvements 22,135,189 586,762 - 22,721,951
Machinery and equipment 1,005,082 19,191 (43,725) 980,548
Vehicles 104,113 18,026 (12,041) 110,098
Infrastructure 4,086,879 - - 4,086,879
Total capital assets being depreciated 27,331,263 623,979 (55,766) 27,899,476
Less accumulated depreciation for:
Buildings and improvements (4,962,540) (632,205) - (5,594,745)
Machinery and equipment (482,537) (58,931) 33,733 (507,735)
Vehicles (70,457) (12,035) 12,041 (70,451)
Infrastructure (760,739) (128,661) - (889,400)
Total accumulated depreciation (6,276,273) (831,832) 45,774 (7,062,331)
Total capital assets being depreciated - net 21,054,990 (207,853) (9,992) 20,837,145
Total capital assets - net $ 21,054,990 $ (7,494) $ (9,992) $ 21,037,504
Recreation District No. 2
Capital assets not being depreciated:
Land $ 100,034 $ - $ - $ 100,034
Capital assets being depreciated:
d
Buildings and improvements 1,021,701 2,100 - 1,023,801
Machinery and equipment 83,334 - - 83,334
Total capital assets being depreciated 1,105,035 2,100 - 1,107,135
Less accumulated depreciation for:
Buildings and improvements (220,581) (51,433) - (272,014)
Machinery and equipment (62,247) (4,709) - (66,956)
Total accumulated depreciation (282,828) (56,142) - (338,970)
Total capital assets being depreciated - net 822,207 (54,042) - 768,165
Total capital assets - net $ 922,241 $ (54,042) $ - $ 868,199
Recreation District No. 4
Capital assets being depreciated:
Buildings and improvements $ 1,511,861 $ 3,100 $ - $ 1,514,961
Less accumulated depreciation for:
Buildings and improvements (248,475) (64,285) - (312,760)
Total capital assets being depreciated - net $ 1,263,386 $ (61,185) $ - $ 1,202,201
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