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
Total all component units
Capital assets not being depreciated:
Beginning
Balance Increases Decreases Ending Balance
Land $ 8,435,648 $ 485,267 $ - $ 8,920,915
Construction in progress 2,182,407 4,061,032 (182,828) 6,060,611
Total capital assets not being depreciated 10,618,055 4,546,299 (182,828) 14,981,526
Capital assets being depreciated:
Buildings and improvements 53,048,758 1,875,314 (38,100) 54,885,972
Sewer/Water plant, equipment & improvements 4,692,880 78,035 - 4,770,915
Machinery and equipment 24,962,171 1,543,649 (95,888) 26,409,932
Aircraft and related equipment 1,137,333 - - 1,137,333
Vehicles 10,507,858 452,744 (188,929) 10,771,673
Furniture and equipment 3,912,760 408,619 - 4,321,379
Infrastructure 4,886,055 263,516 - 5,149,571
Books 8,417,616 649,682 (908,860) 8,158,438
Total capital assets being depreciated 111,565,431 5,271,559 (1,231,777) 115,605,213
Less accumulated depreciation for:
Buildings and improvements (11,802,043) (1,845,723) - (13,647,766)
Sewer/Water plant, equipment & improvements (2,847,302) (120,996) - (2,968,298)
Machinery and equipment (13,337,858) (1,862,045) 85,010 (15,114,893)
Aircraft and related equipment (712,125) (77,922) - (790,047)
Vehicles (5,338,015) (736,375) 128,612 (5,945,778)
Furniture and equipment (2,222,685) (375,530) - (2,598,215)
Infrastructure (864,300) (168,463) - (1,032,763)
Books (7,152,165) (633,798) 908,860 (6,877,103)
Total accumulated depreciation (44,276,493) (5,820,852) 1,122,482 (48,974,863)
Total capital assets being depreciated - net 67,288,938 (549,293) (109,295) 66,630,350
Total capital assets - net $ 77,906,993 $ 3,997,006 $ (292,123) $ 81,611,876
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