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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 />Capital Assets, Net $40,044,939 <br />D. Capital Assets (Continued) <br />Balance <br />Business -Type Activities <br />339,620 <br />Capital Assets, Not Being Depreciated <br />874,738 34,455,719 <br />Land <br />$ 339,620 <br />Construction in Progress <br />14,878,290 <br />Total Capital Assets, <br />- 33,177,315 <br />Not Being Depreciated <br />15,217,910 <br />Capital Assets, Being Depreciated/Amortized <br />- 28,590,708 <br />Plant, Pumps, and Motors <br />32,991,325 <br />Distribution System <br />82,033,482 <br />Collection System <br />28,300,115 <br />Maintenance Equipment and Vehicles <br />6,218,660 <br />Furniture and Equipment <br />2,092,872 <br />Subscription -Based IT Asset <br />207,587 <br />Total Capital Assets, <br />Being Depreciated/Amortized <br />151,844,041 <br />Less Accumulated Depreciation/Amortization <br />for <br />Plant, Pumps, and Motors <br />28,352,646 <br />Distribution System <br />35,380,197 <br />Collection System <br />22,765,776 <br />Maintenance Equipment and Vehicles <br />3,920,526 <br />Furniture and Equipment <br />1,782,832 <br />Subscription -Based IT Asset <br />16,376 <br />Total Accumulated Depreciation <br />92,218,353 <br />58 <br />$ 1,582,892 $ 285,929 $41,341,902 <br />Balance <br />Additions Retirements 9/30/24 <br />469,626 - 28,822,272 <br />2,311,261 - 37,691,458 <br />483,012 - 23,248,788 <br />439,776 - 4,360,302 <br />28,559 - 1,811,391 <br />41,518 - 57,894 <br />3,773,752 - 95,992,105 <br />339,620 <br />20,452,167 <br />874,738 34,455,719 <br />20,452,167 <br />874,738 34,795,339 <br />185,990 <br />- 33,177,315 <br />1,017,381 <br />- 83,050,863 <br />290,593 <br />- 28,590,708 <br />641,877 <br />- 6,860,537 <br />- <br />- 2,092,872 <br />- <br />- 207,587 <br />2.135.841 <br />- 153,979,882 <br />469,626 - 28,822,272 <br />2,311,261 - 37,691,458 <br />483,012 - 23,248,788 <br />439,776 - 4,360,302 <br />28,559 - 1,811,391 <br />41,518 - 57,894 <br />3,773,752 - 95,992,105 <br />