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CITY OF PARIS, TEXAS
<br />Notes to Financial Statements (Continued)
<br />September 30, 2025
<br />IV, DetailedcNo on Al Activities and Fund's (Continued)
<br />. .......... . ... t �_ I — .. Fund's
<br />D. Capital Assets (Continued)
<br />Depreciation/Amortization expense was charged to functions/programs of the primary government as follows:
<br />Governmental Activities
<br />General Government $ 394,382
<br />Public Safety 1,042,762
<br />Public Works, Including Depreciation of General Infrastructure Assets 1,418,803
<br />Health 318,439
<br />Culture and Recreation 116,167
<br />Cox Field Airport _.-.1 1..1.894
<br />Total Depreciation/Amortization Expense — Governmental Activities
<br />Business -Type Activities
<br />Water and Sewer
<br />Total Depreciation/Amortization Expense — Business -Type Activities 3 757„640
<br />E. Deferred Compensation Plan
<br />The City offers its employees two deferred compensation plans created in accordance with Internal Revenue
<br />Code Section 457.
<br />6111
<br />Balance
<br />Balance
<br />9/30/24
<br />Additions Retirements
<br />........ . . . . ...........
<br />9/30/25
<br />..........
<br />PEDC
<br />Capital Assets, Not Being Depreciated
<br />Land
<br />5,338,784
<br />1,228,512 $
<br />............ 6,567,296
<br />Total Capital Assets,
<br />Not BeinDepreciated
<br />g
<br />5338,784
<br />1.228,512 ................. . . .
<br />.. . ............
<br />Capital Assets, Being Depreciated/Amortized
<br />Equipment
<br />6,895
<br />6,895
<br />Intangible Assets
<br />9,900
<br />-
<br />9,900
<br />Total Capital Assets,
<br />Being Depreciated/Amortized
<br />16 95
<br />.........
<br />............
<br />795
<br />Less Accumulated Depreciation/Amortization
<br />for
<br />Equipment
<br />6,895
<br />-
<br />6,895
<br />Intangible Assets
<br />1,815
<br />1 980
<br />3,795
<br />Total Accumulated
<br />Depreciation/Amortization
<br />8 710
<br />1,980 . .
<br />...................... ............... 1-102699
<br />Total Capital Assets,
<br />Being Depreciated/Amortization, Net
<br />8,085
<br />'6,105
<br />PEDC, Capital Assets, Net
<br />5,346,869
<br />....
<br />1,226,532
<br />$ 6,573,401
<br />Depreciation/Amortization expense was charged to functions/programs of the primary government as follows:
<br />Governmental Activities
<br />General Government $ 394,382
<br />Public Safety 1,042,762
<br />Public Works, Including Depreciation of General Infrastructure Assets 1,418,803
<br />Health 318,439
<br />Culture and Recreation 116,167
<br />Cox Field Airport _.-.1 1..1.894
<br />Total Depreciation/Amortization Expense — Governmental Activities
<br />Business -Type Activities
<br />Water and Sewer
<br />Total Depreciation/Amortization Expense — Business -Type Activities 3 757„640
<br />E. Deferred Compensation Plan
<br />The City offers its employees two deferred compensation plans created in accordance with Internal Revenue
<br />Code Section 457.
<br />6111
<br />
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