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<br />City of Paris, Texas
<br />Notes to Financial Statements
<br />September 30, 2006
<br />
<br />IV. Detailed Notes on All Funds and Component Unit (Continued)
<br />C. Capital Assets (Continued)
<br /> Balance Balance
<br /> September 30, September 30,
<br /> 2005 Increases Decreases 2006
<br />Business-type Activities
<br />Capital Assets, Not Being Depreciated:
<br />Land $ 282,672 $ $ $ 282,672
<br />Construction in Process 503,504 39,577 503,504 39,577
<br />Total Capital Assets,
<br />Not Being Depreciated 786,176 39,577 503,504 322,249
<br />Capital Assets, Being Depreciated:
<br />Plant, Pumps, and Motors 31,740,002 31,740,002 ) I
<br />Distribution System 35,918,612 292,276 36,210,888
<br />Collection System 20,388,044 261,448 20,649,492 I :
<br />Maintenance, Equipment and Vehicles 1,933,486 22,500 1,955,986
<br />Furniture and Equipment 244,222 244,222 I .
<br />Total Capital Assets, I I
<br />Being Depreciated 90,224,366 576,224 90,800,590
<br /> : I
<br />Less Accumulated Depreciation for:
<br />Plants, Pumps, and Motors 16,896,394 1,004,901 17,901,295
<br />Distribution System 12,092,914 1,056,806 13,149,720 I
<br />Collection System 9,022,456 671,204 9,693,660
<br />Maintenance Equipment and Vehicles 1,721,280 64,455 1,785,735
<br />Furniture and Equipment 242,838 1,385 244,223
<br />Total Accumulated Depreciation 39,975,882 2,798,751 42,774,633
<br />Total Capital Assets,
<br />Being Depreciated, Net 50,248,484 (2,222,527) 48,025,957
<br />Business-type Activities,
<br />Capital Assets, Net $ 51,034,660 $ (2,182,950) $ 503,504 $ 48,348,206
<br />Component Unit
<br />Capital Assets, Not Being Depreciated:
<br />Land Development Costs $ 1,244,751 $ 30,464 $ $ 1,275,215
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