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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2022
<br />IV. Detailed Notes on All Activities and Funds (Continued)
<br />D. Capital Assets (Continued)
<br />47
<br />Balance
<br />Balance
<br />9/30/21
<br />Additions
<br />Retirements
<br />9/30/22
<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 />37,188,254
<br />4,464,180
<br />-
<br />41,652,434
<br />Total Capital Assets,
<br />Not Being Depreciated
<br />37,527,874
<br />4,464,180
<br />-
<br />41,992,054
<br />Capital Assets, Being Depreciated
<br />Plant, Pumps, and Motors
<br />32,280,368
<br />222,384
<br />-
<br />32,502,752
<br />Distribution System
<br />47,011,375
<br />-
<br />47,440
<br />46,963,935
<br />Collection System
<br />28,300,115
<br />-
<br />-
<br />28,300,115
<br />Maintenance Equipment and Vehicles
<br />4,560,328
<br />690,053
<br />138,445
<br />5,111,936
<br />Furniture and Equipment
<br />2,054,372
<br />38,500
<br />-
<br />2,092,872
<br />Total Capital Assets,
<br />Being Depreciated
<br />114,206,558
<br />950,937
<br />185,885
<br />114,971,610
<br />Less Accumulated Depreciation for
<br />Plant, Pumps, and Motors
<br />27,036,398
<br />656,237
<br />-
<br />27,692,635
<br />Distribution System
<br />33,013,912
<br />1,201,496
<br />33,225
<br />34,182,183
<br />Collection System
<br />21,747,118
<br />535,172
<br />-
<br />22,282,290
<br />Maintenance Equipment and Vehicles
<br />3,610,593
<br />231,746
<br />138,445
<br />3,703,894
<br />Furniture and Equipment
<br />1,679,425
<br />50,183
<br />-
<br />1,729,608
<br />Total Accumulated Depreciation
<br />87,087,446
<br />2,674,834
<br />171,670
<br />89,590,610
<br />Total Capital Assets,
<br />Being Depreciated, Net
<br />27,119,112
<br />(1,723,897)
<br />14,215
<br />25,381,000
<br />Business -Type Activities,
<br />Capital Assets, Net
<br />64,646,986
<br />2,740,283
<br />14,215
<br />67,373,054
<br />Intangible Asset— Water Rights
<br />4,113,119
<br />-
<br />-
<br />4,113,119
<br />Less Accumulated Amortization
<br />906,197
<br />35,633
<br />-
<br />941,830
<br />Total Intangible Asset -
<br />Water Rights, Net
<br />3,206,922
<br />(35,633)
<br />-
<br />3,171,289
<br />Business -Type Activities,
<br />Capital and Intangible Assets, Net
<br />$67,853,908
<br />$ 2,704,650
<br />$ 14,215
<br />$70,544,343
<br />47
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