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<br />City of Paris, Texas
<br />Notes to Financial Statements
<br />September 30, 2005
<br />
<br />IV. Detailed Notes on All Funds (Continued)
<br />C. Capital Assets (Continued)
<br /> Balance Balance
<br /> September 30, September 30,
<br /> 2004 Increases Decreases 2005
<br />Business-type Activities
<br />Capital Assets, Not being Depreciated:
<br />Land $ 282,672 $ $ $ 282,672
<br />Construction in Process 89,639 541,362 127,497 503,504
<br />Total Capital Assets,
<br />Not Being Depreciated 372,311 541,362 127,497 786,176
<br />Capital Assets, Being Depreciated:
<br />Plant, Pumps, and Motors 31,740,002 31,740,002
<br />Distribution System 35,432,519 526,167 40,074 35,918,612
<br />Collections System 20,202,415 241,897 56,268 20,388,044
<br />Maintenance, Equipment and Vehides 1,933,486 1,933,486
<br />Furniture and Equipment 244,222 244,222
<br />Total Capital Assets,
<br />Being Depreciated 89,552,644 768,064 96,342 90,224,366
<br />Less Accumulated Depreciation for:
<br />Plants, Pumps, and Motors 15,791,459 1,104,935 16,896,394
<br />Distribution System 10,970,719 1,144,325 22,130 12,092,914
<br />Collection System 8,349,428 699,889 26,861 9,022,456
<br />Maintenance Equipment and Vehicles 1,620,994 100,286 1,721,280
<br />Furniture and Equipment 241,449 1,389 242,838
<br />Total Accumulated Depreciation 36,974,049 3,050,824 48,991 39,975,882
<br />Total Capital Assets,
<br />Being Depreciated, Net 52,578,595 (2,282,760) 47,351 50,248,484
<br />Business-type Activities,
<br />Capital Assets, Net $ 52,950,906 $ (1,741,398) $ 174,848 $ 51,034,660
<br />Component Unit
<br />Capital Assets, Not Being Depreciated
<br />Land Development Costs $ 1,266,622 $ 138,747 $ 160,618 $ 1,244,751
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