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. 14
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Land $ 2,775,119 $ - $ - $ 2,775,119
Construction in progress 254,186 2,497,813 (4,100) 2,747,899
Total capital assets not being depreciated 3,029,305 2,497,813 (4,100) 5,523,018
Capital assets being depreciated:
Buildings and improvements 5,353,258 85,370 - 5,438,628
Machinery and equipment 155,355 118,945 - 274,300
Total capital assets being depreciated 5,508,613 204,315 - 5,712,928
Less accumulated depreciation for:
Buildings and improvements (1,220,664) (258,318) - (1,478,982)
Machinery and equipment (54,366) (25,587) - (79,953)
Total accumulated depreciation (1,275,030) (283,905) - (1,558,935)
Total capital assets being depreciated - net 4,233,583 (79,590) - 4,153,993
Total capital assets - net $ 7,262,888 $ 2,418,223 $ (4,100) $ 9,677,011
Sewerage District No. 1
Capital assets not being depreciated:
Land $ 780 $ - $ - $
780
Capital assets being depreciated:
Sewer/Water plant, equipment & improvements 718,267 23,703 - 741,970
Less accumulated depreciation for:
Sewer/Water plant, equipment & improvements (463,861) (3,287) - (467,148)
Total capital assets being depreciated - net 254,406 20,416 - 274,822
Total capital assets - net $ 255,186 $ 20,416 $ - $ 275,602
Sewerage District No. 2
Capital assets not being depreciated:
Land $ 3,336 $ - $ - $
3,336
Capital assets being depreciated:
Sewer/Water plant, equipment & improvements 185,207 4,130 - 189,337
Less accumulated depreciation for:
Sewer/Water plant, equipment & improvements (158,056) (5,626) - (163,682)
Total capital assets being depreciated - net 27,151 (1,496) - 25,655
Total capital assets - net $ 30,487 $ (1,496) $ - $
28,991
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