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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2025
<br />IV. Detailed,. Notes on All Activities and Funds, (Continued)
<br />D. Capital Assets
<br />Capital assets activity for the year ended September 30, 2025, follows:
<br />22,936,307
<br />84,393
<br />Balance
<br />Balance
<br />Improvements Other Than Buildings
<br />9/30/24 Additions
<br />...........
<br />Retirements 9/30/25
<br />___.__ _ .... ..W ... _, ....W
<br />Governmental Activities
<br />9,159,840
<br />Machinery and Equipment
<br />Capital Assets, Not Being Depreciated
<br />4,891,934
<br />438,237
<br />Land
<br />$ 6,142,418 $ -
<br />$ - $ 6,142,418
<br />Construction in Progress
<br />Sr
<br />393 403 w ..5 588 427
<br />1 ,.. _
<br />3 , 2,169,152
<br />Total Capital Assets,
<br />514,890
<br />186,505
<br />Not Being Depreciated
<br />g P
<br />6,535 821 5,589,427
<br />_.a.. _....._..
<br />_._,.3,812,678 8,311,570
<br />Capital Assets, Being Depreciated/Amortized
<br />Buildings
<br />22,936,307
<br />84,393
<br />-
<br />23,020,700
<br />Improvements Other Than Buildings
<br />9,011,258
<br />148,582
<br />-
<br />9,159,840
<br />Machinery and Equipment
<br />25,326,603
<br />4,891,934
<br />438,237
<br />29,780,300
<br />Infrastructure
<br />52,818,522
<br />3,891,953
<br />-
<br />56,710,475
<br />Right -to -Use Lease — Equipment
<br />514,890
<br />186,505
<br />-
<br />701,395
<br />Subscription -Based IT Assets
<br />p
<br />997 838
<br />.-- ..........._.
<br />......
<br />_ ...... 6 336
<br />9911502
<br />Total Capital Assets,
<br />Being Depreciated/Amortized
<br />111,605,418
<br />9,203 367
<br />444,573
<br />120,364,212
<br />Less Accumulated Depreciation/Amortization for
<br />Buildings
<br />11,990,089
<br />533,176
<br />-
<br />12,523,265
<br />Improvements Other Than Buildings
<br />5,016,696
<br />321,704
<br />-
<br />5,338,400
<br />Machinery and Equipment
<br />20,930,595
<br />1,236,289
<br />438,237
<br />21,728,647
<br />Infrastructure
<br />38,506,302
<br />961,742
<br />-
<br />39,468,044
<br />Right -to -Use Lease — Equipment
<br />157,310
<br />123,182
<br />-
<br />280,492
<br />Subscription -Based IT Assets
<br />.
<br />226,354
<br />—_.z_......
<br />_.._._. ........ ......
<br />418,363.�.......
<br />Total Accumulated
<br />Depreciation/Amortization
<br />761799,337
<br />3,402,447
<br />444,573m
<br />79,757 211
<br />Total Capital Assets,
<br />Being Depreciated/Amortized, Net
<br />34 806 0815
<br />_.._....
<br />800 920
<br />........... _.
<br />_ .....................
<br />40,607 001
<br />....,....
<br />Governmental Activities,
<br />Capital Assets, Net
<br />$41 341,902
<br />$11 389,3, 7
<br />$ 3,812,678
<br />$48,918,571
<br />48
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