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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2023
<br />IV. Detailed Notes on All, Activities and mFu,nds (Continued)
<br />D. Capital Assets
<br />Capital assets activity for the year ended September 30, 2023, follows:
<br />Balance
<br />9/30/22 Additions Retirements
<br />Governmental Activities
<br />Capital Assets, Not Being Depreciated
<br />Land $ 6,101,909 $ 40,509 $ m -
<br />5
<br />Construction Progress 1,484,12 580,240 1 ,752,988
<br />Total Capital Assets,
<br />p 62 , _
<br />Not Being Depreciated 7,586 034 620 749 1,752,988
<br />Capital Assets, Being Depreciated/Amortized
<br />Balance
<br />9/30/23
<br />$ 6,142,418
<br />311.377m
<br />6,453,795
<br />Buildings
<br />20,640,470
<br />1,883,059
<br />-
<br />22,523,529
<br />Improvements Other Than Buildings
<br />6,664,963
<br />30,369
<br />-
<br />6,695,332
<br />Machinery and Equipment
<br />23,985,850
<br />1,343,020
<br />682,720
<br />24,646,150
<br />Infrastructure
<br />52,733,342
<br />85,180
<br />-
<br />52,818,522
<br />Right -to -Use Lease — Equipment
<br />278,821
<br />13,421
<br />11,314
<br />280,928
<br />Subscription -Based IT Asset
<br />...... ........
<br />218,090
<br />-
<br />218,090
<br />Total Capital Assets,
<br />.......
<br />Being Depreciated/Amortized
<br />104,303,446
<br />3,573,139v
<br />694,034
<br />107,182,551
<br />Less Accumulated Depreciation/Amortization for
<br />Buildings
<br />10,987,552
<br />478,088
<br />-
<br />11,465,640
<br />Improvements Other Than Buildings
<br />4,534,057
<br />259,197
<br />-
<br />4,793,254
<br />Machinery and Equipment
<br />19,165,991
<br />1,144,592
<br />642,791
<br />19,667,792
<br />Infrastructure
<br />36,560,614
<br />983,931
<br />-
<br />37,544,545
<br />Right -to -Use Lease — Equipment
<br />52,028
<br />60,831
<br />11,314
<br />101,545
<br />Subscription -Based IT Asset
<br />mmm-
<br />18,,631
<br />-
<br />18,631
<br />Total Accumulated
<br />�
<br />Depreciation/Amortization
<br />71,300,242
<br />2,945,270
<br />654,105
<br />73,591,407
<br />Total Capital Assets,
<br />Being Depreciated/Amortized, Net
<br />33,003,204
<br />627,869
<br />mmm 392929
<br />33,591,144
<br />Governmental Activities,
<br />Capital Assets, Net
<br />$40,589 238
<br />$ 1,248,618m
<br />$ 1,792,917
<br />$40,044,939
<br />47
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