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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2021
<br />IV. Detailed Notes on All Activities and Funds (Continued)
<br />D. Capital Assets (Continued)
<br />41
<br />Balance
<br />Balance
<br />9/30/20
<br />Additions
<br />Retirements
<br />9/30/21
<br />Business -Type Activities
<br />Capital Assets, Not Being Depreciated
<br />Land
<br />$ 339,620
<br />$ -
<br />$ -
<br />$ 339,620
<br />Construction in Progress
<br />33,953,797
<br />3,234,457
<br />-
<br />37,188,254
<br />Total Capital Assets,
<br />Not Being Depreciated
<br />34,293,417
<br />3,234,457
<br />-
<br />37,527,874
<br />Capital Assets, Being Depreciated
<br />Plant, Pumps, and Motors
<br />32,127,793
<br />152,575
<br />-
<br />32,280,368
<br />Distribution System
<br />47,011,375
<br />-
<br />-
<br />47,011,375
<br />Collection System
<br />28,300,115
<br />-
<br />-
<br />28,300,115
<br />Maintenance Equipment and Vehicles
<br />4,421,499
<br />491,505
<br />352,676
<br />4,560,328
<br />Furniture and Equipment
<br />2,054,372
<br />-
<br />2,054,372
<br />Total Capital Assets,
<br />Being Depreciated
<br />113,915,154
<br />644,080
<br />352,676
<br />114,206,558
<br />Less Accumulated Depreciation for
<br />Plant, Pumps, and Motors
<br />26,385,521
<br />650,877
<br />-
<br />27,036,398
<br />Distribution System
<br />31,596,141
<br />1,417,771
<br />33,013,912
<br />Collection System
<br />21,186,961
<br />560,157
<br />-
<br />21,747,118
<br />Maintenance Equipment and Vehicles
<br />3,741,887
<br />221,382
<br />352,676
<br />3,610,593
<br />Furniture and Equipment
<br />1,619,583
<br />59,842
<br />-
<br />1,679,425
<br />Total Accumulated Depreciation
<br />84,530,093
<br />2,910,029
<br />352,676
<br />87,087,446
<br />Total Capital Assets,
<br />Being Depreciated, Net
<br />29,385,061
<br />(2,265,949)
<br />-
<br />27,119,112
<br />Business -Type Activities,
<br />Capital Assets, Net
<br />63,678,478
<br />968,508
<br />-
<br />64,646,986
<br />Intangible Asset — Water Rights
<br />4,113,119
<br />-
<br />-
<br />4,113,119
<br />Less Accumulated Amortization
<br />870,565
<br />35,632
<br />-
<br />906,197
<br />Total Intangible Asset -
<br />Water Rights, Net
<br />3,242,554
<br />(35,632)
<br />-
<br />3,206,922
<br />Business -Type Activities,
<br />Capital and Intangible Assets, Net
<br />$66,921,032
<br />$ 932,876
<br />$
<br />$67,853,908
<br />41
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