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<br />City of Paris, Texas
<br />Notes to Financial Statements
<br />September 30, 2005
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<br />IV. Detailed Notes on All Funds (Continued)
<br />C. Capital Assets
<br /> Capital Asset Activity for the year ended September 30,2005, follows:
<br /> Balance Balance
<br /> September 30, September 30,
<br /> 2004 Increases Decreases 2005
<br />Governmental Activities
<br />Capital Assets, Not Being Depreciated:
<br />Land $ 5,903,022 $ $ $ 5,903,022
<br />Construction in Progress 1,514,303 2,779,551 744,045 3,549,809
<br /> Total Capital Assets,
<br /> Not Being Depreciated 7,417,325 2,779,551 744,045 9,452,831
<br />Capital Assets, Being Decpreciated:
<br />Buildings 9,870,329 9,870,329
<br />Improvement Other Than Buildings 2,879,665 744,045 3,623,710
<br />Machinery and Equipment 15,502,561 385,422 281,722 15,606,261
<br />Infrastructure 33,812,205 305,455 34,117,660
<br /> Total Capital Assets,
<br /> Being Depreciated 62,064,760 1,434,922 281,722 63,217,960
<br />Less Accumulated Depreciation for:
<br />Buildings 2,222,798 249,645 2,472,443
<br />Improvements Other Than Buildings 979,366 115,499 1,094,865
<br />Machinery and Equipment 12,027,421 878,276 281,722 12,623,975
<br />Infrastructure 15,322,607 1,266,940 16,589,547
<br /> Total Accumulated Depreciation 30,552,192 2,510,360 281,722 32,780,830
<br /> Total Capital Assets,
<br /> Being Depreciated, Net 31,512,568 (1,075,438) 30,437,130
<br /> Governmental Activities,
<br /> Capital Assets, Net $ 38,929,893 $ 1,704,113 $ 744,045 $ 39,889,961
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