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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2024
<br />IV. Detailed Notes on All Activities and Funds (Continued)
<br />Total - Governmental Activities $ 1,224,065 $ 838,193 $ 2,062,258
<br />Business -Type Activities
<br />11,465,640
<br />Improvements Other Than Buildings
<br />4,793,254
<br />Balance
<br />Water and Sewer Fund
<br />$
<br />3,724,526
<br />$ 157,129 $
<br />3,881,655
<br />Total - Business -Type Activities
<br />$
<br />3,724,526
<br />$ 157,129 $
<br />3,881,655
<br />73,591,407
<br />Total Capital Assets,
<br />Fiduciary Activities
<br />Capital Assets, Not Being Depreciated
<br />33,591,144
<br />Custodial Fund
<br />$
<br />17,966
<br />S - $
<br />17,966
<br />Total - Fiduciary Activities
<br />$
<br />17,966
<br />S - $
<br />17,966
<br />D. Capital Assets
<br />Capital assets activity for the year ended September 30, 2024, follows:
<br />11,465,640
<br />Improvements Other Than Buildings
<br />4,793,254
<br />Balance
<br />19,667,792
<br />Infrastructure
<br />Balance
<br />Right -to -Use Lease -Equipment
<br />9/30/23
<br />Additions
<br />Retirements
<br />9/30/24 -
<br />Governmental Activities
<br />Depreciation/Amortization
<br />73,591,407
<br />Total Capital Assets,
<br />Capital Assets, Not Being Depreciated
<br />33,591,144
<br />Land
<br />$ 6,142,418
<br />$ -
<br />$ -
<br />$ 6,142,418
<br />Construction in Progress
<br />311,377
<br />367,955
<br />285,929
<br />393,403
<br />Total Capital Assets,
<br />Not Being Depreciated
<br />6,453,795
<br />367,955
<br />285,929
<br />6,535,821
<br />Capital Assets, Being Depreciated/Amortized
<br />Buildings
<br />22,523,529
<br />412,778
<br />-
<br />22,936,307
<br />Improvements Other Than Buildings
<br />6,695,332
<br />2,315,926
<br />-
<br />9,011,258
<br />Machinery and Equipment
<br />24,646,150
<br />680,453
<br />-
<br />25,326,603
<br />Infrastructure
<br />52,818,522
<br />-
<br />-
<br />52,818,522
<br />Right -to -Use Lease -Equipment
<br />280,928
<br />271,089
<br />37,127
<br />514,890
<br />Subscription -Based IT Asset
<br />218,090
<br />779,748
<br />-
<br />997,838
<br />Total Capital Assets,
<br />Being Depreciated/Amortized
<br />107,182,551
<br />4,459,994
<br />37,127
<br />111,605,418
<br />Less Accumulated Depreciation/Amortization for
<br />Buildings
<br />11,465,640
<br />Improvements Other Than Buildings
<br />4,793,254
<br />Machinery and Equipment
<br />19,667,792
<br />Infrastructure
<br />37,544,545
<br />Right -to -Use Lease -Equipment
<br />101,545
<br />Subscription -Based IT Asset
<br />18,631
<br />Total Accumulated
<br />37,127 76,799,337
<br />Depreciation/Amortization
<br />73,591,407
<br />Total Capital Assets,
<br />Being Depreciated/Amortized, Net
<br />33,591,144
<br />Governmental Activities,
<br />57
<br />524,449
<br />- 11,990,089
<br />223,442
<br />- 5,016,696
<br />1,262,803
<br />- 20,930,595
<br />961,757
<br />- 38,506,302
<br />92,892
<br />37,127 157,310
<br />179,714
<br />- 198,345
<br />3,245,057
<br />37,127 76,799,337
<br />1,214,937
<br />- 34,806,081
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